https://www.taxtmi.com/circulars?id=69410 Services by a director are taxable under RCM only when supplied in the capacity of director; services supplied by the 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 cinema premises is taxable as restaurant service when supplied by way of or as part of a service and independent of the exhibition service; bundled supplies of ticket plus food that form a composite supply will attract GST at the rate applicable to the principal supply, the exhibition service. en-us Mon, 07 Aug 2023 00:00:00 +0530 Sat, 14 Mar 2026 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69410 Services by a director are taxable under RCM only when supplied in the capacity of director; services supplied by the 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 cinema premises is taxable as restaurant service when supplied by way of or as part of a service and independent of the exhibition service; bundled supplies of ticket plus food that form a composite supply will attract GST at the rate applicable to the principal supply, the exhibition service. Circulars GST - States Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69410