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of <h1>West Bengal Clarifies GST: Director's Personal Services Exempt from RCM, Cinema Food Taxed as Restaurant Service at 5% GST.</h1> The circular issued by the West Bengal Directorate of Commercial Taxes provides clarifications on the applicability of GST on specific services. It states that services provided by a company director in a personal capacity, such as renting immovable 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 or beverages in cinema halls is considered a 'restaurant service' and is taxable at 5% GST if provided independently of cinema exhibition services. If bundled with cinema tickets, the GST rate applicable to cinema services applies.
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