https://www.taxtmi.com/circulars?id=66775 Services by a director are subject to Reverse Charge Mechanism only when supplied by him in the capacity of director; services supplied in his personal capacity, such as renting immovable property to the company, are not taxable under RCM. Supply of food or beverages at cinema premises constitutes restaurant service if supplied as a service and independently of the cinema exhibition; however, if ticket sale and food supply are bundled and form a composite supply with exhibition as the principal supply, the tax rate for the principal exhibition service applies to the entire bundled supply. en-us Fri, 11 Aug 2023 00:00:00 +0530 Sat, 26 Aug 2023 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66775 Services by a director are subject to Reverse Charge Mechanism only when supplied by him in the capacity of director; services supplied in his personal capacity, such as renting immovable property to the company, are not taxable under RCM. Supply of food or beverages at cinema premises constitutes restaurant service if supplied as a service and independently of the cinema exhibition; however, if ticket sale and food supply are bundled and form a composite supply with exhibition as the principal supply, the tax rate for the principal exhibition service applies to the entire bundled supply. Circulars GST - States Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66775