Reverse Charge on director services limited to duties performed in director capacity; personal rentals not covered. Services by a director are taxable under RCM only when supplied in the capacity of director; services supplied by the director in a private or personal capacity, such as renting immovable property to the company, are not taxable under RCM. Supply of food or beverages in cinema premises is taxable as restaurant service when supplied by way of or as part of a service and independent of the exhibition service; bundled supplies of ticket plus food that form a composite supply will attract GST at the rate applicable to the principal supply, the exhibition service.
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 limited to duties performed in director capacity; personal rentals not covered.
Services by a director are taxable under RCM only when supplied in the capacity of director; services supplied by the director in a private or personal capacity, such as renting immovable property to the company, are not taxable under RCM. Supply of food or beverages in cinema premises is taxable as restaurant service when supplied by way of or as part of a service and independent of the exhibition service; bundled supplies of ticket plus food that form a composite supply will attract GST at the rate applicable to the principal supply, the exhibition service.
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