TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Goa Clarifies GST: Director's Personal Services Exempt from RCM; Food in Cinemas Taxed as Restaurant Service.</h1> The Government of Goa's Department of Finance has issued a circular clarifying the applicability of GST on specific services, aligning with a prior circular by the Indian Ministry of Finance. It specifies that services provided by a company director in a personal capacity, like renting property to the company, are not subject to the Reverse Charge Mechanism (RCM). Only services provided in the capacity of a director are taxable under RCM. Additionally, the supply of food and beverages in cinema halls is considered a restaurant service, taxable at 5% GST, unless bundled with cinema tickets, which then attracts the cinema service tax rate.
TaxTMI 
TaxTMI 
