Reverse charge on director services: personal-capacity rentals to the company are not taxable under RCM; director-capacity services attract RCM. Services supplied by a director to the company in his private or personal capacity, such as renting immovable property, are not taxable under the Reverse Charge Mechanism; only services supplied by the director in his capacity as director are taxable under RCM. Supply of food or beverages in a cinema hall is taxable as restaurant service when supplied by way of or as part of a service and independent of cinema exhibition; if ticket sale and food supply are bundled and form a composite supply, the entire supply attracts GST at the rate of the principal supply (cinema exhibition).
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 on director services: personal-capacity rentals to the company are not taxable under RCM; director-capacity services attract RCM.
Services supplied by a director to the company in his private or personal capacity, such as renting immovable property, are not taxable under the Reverse Charge Mechanism; only services supplied by the director in his capacity as director are taxable under RCM. Supply of food or beverages in a cinema hall is taxable as restaurant service when supplied by way of or as part of a service and independent of cinema exhibition; if ticket sale and food supply are bundled and form a composite supply, the entire supply attracts GST at the rate of the principal supply (cinema exhibition).
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