TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Haryana Circular Clarifies GST: Director's Personal Services Exempt from RCM; Cinema Hall Food Taxed as Restaurant Service.</h1> The circular from Haryana's Excise and Taxation Department clarifies GST applicability on two issues. First, services provided by a director in a personal capacity, such as renting property to their company, are not subject to Reverse Charge Mechanism (RCM); only services provided in their official capacity are taxable under RCM. Second, the supply of food or beverages in cinema halls is considered a 'restaurant service' and taxable at 5% GST if provided independently of cinema exhibition services. If bundled with cinema tickets, it is taxed at the rate applicable to cinema exhibition. Any implementation issues should be reported to the department.
TaxTMI 
TaxTMI 
