https://www.taxtmi.com/circulars?id=66833 Services supplied by a director to the company attract Reverse Charge Mechanism only when supplied by him in his capacity as director; personal-capacity supplies such as renting immovable property are excluded. Food or beverages supplied in cinema premises constitute restaurant service if supplied by way of or as part of a service and independently of the exhibition service, while bundled ticket-and-food sales that form a composite supply are taxable at the rate applicable to the principal exhibition service. en-us Wed, 13 Sep 2023 00:00:00 +0530 Tue, 19 Sep 2023 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66833 Services supplied by a director to the company attract Reverse Charge Mechanism only when supplied by him in his capacity as director; personal-capacity supplies such as renting immovable property are excluded. Food or beverages supplied in cinema premises constitute restaurant service if supplied by way of or as part of a service and independently of the exhibition service, while bundled ticket-and-food sales that form a composite supply are taxable at the rate applicable to the principal exhibition service. Circulars GST - States Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66833