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of <h1>Rajasthan Clarifies GST: Director's Personal Services Exempt from RCM; Cinema Hall Food as 'Restaurant Service' Taxable Separately.</h1> The Government of Rajasthan issued a circular clarifying 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 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 as such, provided it is independent of cinema exhibition services. If bundled with cinema tickets, it attracts GST applicable to cinema exhibition.
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