https://www.taxtmi.com/circulars?id=71171 Reverse charge mechanism applies to director-supplied services only when supplied in the capacity of director. Personal-capacity supplies, including renting immovable property by a director to the company or body corporate, are outside reverse charge liability. Food and beverages supplied independently in cinema halls as part of a service qualify as restaurant service. Where cinema tickets and food or beverages are bundled and satisfy the test of composite supply, the entire supply is taxed at the rate applicable to cinema exhibition service as the principal supply. en-us Mon, 21 Aug 2023 00:00:00 +0530 Mon, 07 Sep 2026 15:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71171 Reverse charge mechanism applies to director-supplied services only when supplied in the capacity of director. Personal-capacity supplies, including renting immovable property by a director to the company or body corporate, are outside reverse charge liability. Food and beverages supplied independently in cinema halls as part of a service qualify as restaurant service. Where cinema tickets and food or beverages are bundled and satisfy the test of composite supply, the entire supply is taxed at the rate applicable to cinema exhibition service as the principal supply. Circulars GST - States Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71171