TaxTMI 
TaxTMI 
Clarifications regarding applicability of GST on certain services
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....03 File No.REV03-12039(31)/93/2023-COMM, 11/08/2023 Subject: Clarifications regarding applicability of GST on certain services - reg. Ref: Circular No.201/13/2023-GST, dated 01.08.2023 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. Representations have been received seeking clarifications on the following issues ....
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....in personal or private capacity, such as renting of immovable property to the company, are taxable under Reverse Charge Mechanism (RCM) or not. 2.1 Entry No. 6 of Go.Ms.No.256, Revenue(CT-II)Department, 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 ....
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....od and beverages at cinema halls is taxable as restaurant service which attract GST at the rate of 5% or not. 3.1 As per Explanation at Para 4 (xxxii) to Go.Ms.No.259, Revenue(CT-II)Department, 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 joi....
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....d that supply of food or beverages in a cinema hall is taxable as 'restaurant service' as long as: a) the food or beverages are supplied by way of or as part of a service, and b) supplied independent of the cinema exhibition of service. 3.5 It is further clarified that where the sale of cinema ticket and supply of food and beverages are clubbed together, and such bundled suppl....