Reverse Charge on director services applies only when supplied in the capacity of director; personal rentals excluded. Services by a director to the company are taxable under Reverse Charge only when supplied in his capacity as director; personal capacity supplies such as renting immovable property to the company are not subject to RCM. Supply of food or beverages in a cinema hall is taxable as restaurant service if supplied as a service and independent of the exhibition; if ticket sale and food are bundled as a composite supply, the entire bundle is taxed at the rate applicable to the principal supply of 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 applies only when supplied in the capacity of director; personal rentals excluded.
Services by a director to the company are taxable under Reverse Charge only when supplied in his capacity as director; personal capacity supplies such as renting immovable property to the company are not subject to RCM. Supply of food or beverages in a cinema hall is taxable as restaurant service if supplied as a service and independent of the exhibition; if ticket sale and food are bundled as a composite supply, the entire bundle is taxed at the rate applicable to the principal supply of cinema exhibition.
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