Clarifications regarding applicability of GST on certain services

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....  Dated 11/08/2023. Trade Circular 22 T of 2023 Subject: Clarifications regarding applicability 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 CB....

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....enerals (All) Madam/Sir, 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 are subject to Reverse Charge mechanism; ....

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....17 CTR dated 28.06.2017 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 corporate in his private or personal capa....

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....TR dated 28.06.2017, "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 consumption or drink is supplied." 3.2 Eating joint is a wi....