https://www.taxtmi.com/circulars?id=66940 Services supplied by a director to the company in his private or personal capacity, such as renting immovable property, are not taxable under the Reverse Charge Mechanism; only services supplied by the director in his capacity as director are taxable under RCM. 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 cinema exhibition; if ticket sale and food supply are bundled and form a composite supply, the entire supply attracts GST at the rate of the principal supply (cinema exhibition). en-us Wed, 16 Aug 2023 00:00:00 +0530 Fri, 03 Nov 2023 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66940 Services supplied by a director to the company in his private or personal capacity, such as renting immovable property, are not taxable under the Reverse Charge Mechanism; only services supplied by the director in his capacity as director are taxable under RCM. 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 cinema exhibition; if ticket sale and food supply are bundled and form a composite supply, the entire supply attracts GST at the rate of the principal supply (cinema exhibition). Circulars GST - States Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66940