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Clarifications regarding applicability of GST on certain services
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....pplicability of GST on certain services-reg. Ref: Circular No. 201/13/2023-GST dt 01st August, 2023 issued by the CBIC Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity, it has been decided that the said circular issued by the CBIC is being made applicable, mutatis mutandis, in implementation of the MGST Act, 2017. Copy of the referred ....
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....ns 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 are subject to Reverse Charge mechanism; 2. Whether supply of food or beverages in cinema hall is taxable as restaurant service. The above issues have been examined by GST Council in the 50th meeting held on 11th July,....
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....everse 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 corporate in his private or personal capacity such as services supplied by way of renting of immovable property to the company or body corporate are not taxable under RCM. Only those services supplied by director of company or body corporate, which are sup....
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....een, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied." 3.2 Eating joint is a wide term which includes refreshment or eating stalls/ kiosks/ counters or restaurant at a cinema also. 3.3 The cinema operator may run these refreshment or eating stalls/ kiosks/ counters or restaurant themselves or they may give it on....