https://www.taxtmi.com/circulars?id=67608 Tax under the Reverse Charge Mechanism applies only to services supplied by a director in his capacity as director to the company or body corporate; services supplied by a director in a private or personal capacity, such as renting immovable property to the company, are not taxable under RCM. Supply of food or beverages in a cinema hall is taxable as restaurant service if supplied by way of or as part of a service and independent of the cinema exhibition service; bundled supplies that form a composite supply will attract the GST rate of the principal supply. en-us Thu, 31 Aug 2023 00:00:00 +0530 Wed, 03 Jul 2024 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67608 Tax under the Reverse Charge Mechanism applies only to services supplied by a director in his capacity as director to the company or body corporate; services supplied by a director in a private or personal capacity, such as renting immovable property to the company, are not taxable under RCM. Supply of food or beverages in a cinema hall is taxable as restaurant service if supplied by way of or as part of a service and independent of the cinema exhibition service; bundled supplies that form a composite supply will attract the GST rate of the principal supply. Circulars GST - States Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67608