Reverse charge for director-supplied services clarifies personal-capacity rentals are excluded whereas director-capacity supplies attract RCM. Services supplied by a director to the company attract Reverse Charge Mechanism only when supplied by him in his capacity as director; personal-capacity supplies such as renting immovable property are excluded. Food or beverages supplied in cinema premises constitute restaurant service if supplied by way of or as part of a service and independently of the exhibition service, while bundled ticket-and-food sales that form a composite supply are taxable at the rate applicable to the principal exhibition service.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge for director-supplied services clarifies personal-capacity rentals are excluded whereas director-capacity supplies attract RCM.
Services supplied by a director to the company attract Reverse Charge Mechanism only when supplied by him in his capacity as director; personal-capacity supplies such as renting immovable property are excluded. Food or beverages supplied in cinema premises constitute restaurant service if supplied by way of or as part of a service and independently of the exhibition service, while bundled ticket-and-food sales that form a composite supply are taxable at the rate applicable to the principal exhibition service.
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