https://www.taxtmi.com/circulars?id=66786 Services by a director are subject to Reverse Charge Mechanism only when supplied in his capacity as director; personal-capacity supplies such as renting immovable property to the company are excluded. Supply of food or beverages in a cinema hall is taxable as restaurant service when supplied by way of or as part of a service and independent of the exhibition service; bundled cinema ticket and food supplies that form a composite supply attract GST at the rate applicable to the principal supply (exhibition). The Central circular is adopted mutatis mutandis under the Goa GST Act and is clarificatory. en-us Wed, 16 Aug 2023 00:00:00 +0530 Wed, 30 Aug 2023 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66786 Services by a director are subject to Reverse Charge Mechanism only when supplied in his capacity as director; personal-capacity supplies such as renting immovable property to the company are excluded. Supply of food or beverages in a cinema hall is taxable as restaurant service when supplied by way of or as part of a service and independent of the exhibition service; bundled cinema ticket and food supplies that form a composite supply attract GST at the rate applicable to the principal supply (exhibition). The Central circular is adopted mutatis mutandis under the Goa GST Act and is clarificatory. Circulars GST - States Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66786