https://www.taxtmi.com/circulars?id=67006 Services by a director to the company are taxable under Reverse Charge only when supplied in his capacity as director; personal capacity supplies such as renting immovable property to the company are not subject to RCM. Supply of food or beverages in a cinema hall is taxable as restaurant service if supplied as a service and independent of the exhibition; if ticket sale and food are bundled as a composite supply, the entire bundle is taxed at the rate applicable to the principal supply of cinema exhibition. en-us Tue, 08 Aug 2023 00:00:00 +0530 Thu, 07 Dec 2023 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67006 Services by a director to the company are taxable under Reverse Charge only when supplied in his capacity as director; personal capacity supplies such as renting immovable property to the company are not subject to RCM. Supply of food or beverages in a cinema hall is taxable as restaurant service if supplied as a service and independent of the exhibition; if ticket sale and food are bundled as a composite supply, the entire bundle is taxed at the rate applicable to the principal supply of cinema exhibition. Circulars GST - States Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67006