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of <h1>Gujarat Clarifies GST: Director's Personal Services Exempt from RCM; Cinema Hall Food Taxed Separately at 5% GST.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, clarifies the applicability of GST on certain services. It states that services supplied by a director to a company in a personal capacity, such as renting immovable property, are not subject to the Reverse Charge Mechanism (RCM). Only services supplied in the director's official capacity 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, provided it is independent of cinema exhibition services. If bundled with cinema tickets, the entire supply attracts GST at the cinema service rate.
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