https://www.taxtmi.com/circulars?id=66738 Director-supplied services to a company attract Reverse Charge only when supplied by the director in his capacity as director; services supplied in a director's personal capacity, such as renting immovable property to the company, are not taxable under RCM. Food and beverages supplied at cinema premises constitute restaurant service when supplied as a service and independently of exhibition; bundled supplies of ticket plus food that form a composite supply will be taxed according to the principal supply, the exhibition service. en-us Fri, 11 Aug 2023 00:00:00 +0530 Mon, 14 Aug 2023 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66738 Director-supplied services to a company attract Reverse Charge only when supplied by the director in his capacity as director; services supplied in a director's personal capacity, such as renting immovable property to the company, are not taxable under RCM. Food and beverages supplied at cinema premises constitute restaurant service when supplied as a service and independently of exhibition; bundled supplies of ticket plus food that form a composite supply will be taxed according to the principal supply, the exhibition service. Circulars GST - States Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66738