Clarifications regarding applicability of GST on certain services

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....-08-2023 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-14/2023 Subject: Clarifications regarding applicability of GST on certain services - reg. Representations have been received seeking clarifications on the following issues 1. Whether services supplied by director of a company in his personal capacity such as renting of immovable property to the company or body corporate a....

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.... 6 of notification (13/2017) No. FD 48 CSL 2017 dated 29.06.2017 provides that tax on services supplied by director of a company or a body corporate to the said company or the body corporate shall be paid by the company or the body corporate under Reverse Charge Mechanism. 2.2 It is hereby clarified that services supplied by a director of a company or body corporate to the company or body corpo....

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....4 (xxxii) to notification (13/2017) No. FD 48 CSL 2017 dated 29.06.2017, "Restaurant Service' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumpti....