Reverse Charge Mechanism clarified: personal services by directors excluded; only director-capacity services attract RCM. Services supplied by a director attract Reverse Charge Mechanism only when supplied by him in his capacity as director; personal or private supplies such as renting immovable property to the company are excluded from RCM. Supply of food or beverages in a cinema hall is taxable as restaurant service where supplied by way of or as part of a service and independently of the exhibition service; bundled ticket-plus-food sales forming a composite supply take the tax rate of the principal supply, the cinema exhibition service.
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Provisions expressly mentioned in the judgment/order text.
Reverse Charge Mechanism clarified: personal services by directors excluded; only director-capacity services attract RCM.
Services supplied by a director attract Reverse Charge Mechanism only when supplied by him in his capacity as director; personal or private supplies such as renting immovable property to the company are excluded from RCM. Supply of food or beverages in a cinema hall is taxable as restaurant service where supplied by way of or as part of a service and independently of the exhibition service; bundled ticket-plus-food sales forming a composite supply take the tax rate of the principal supply, the cinema exhibition service.
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