TaxTMI 
TaxTMI 
Clarification on GST Applicability for Director’s Personal Capacity Services and Taxability of Food & Beverage Supply in Cinema Halls
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....x Lucknow: Dated: 07 August, 2023 To, All Zonal Additional Commissioner Grade -1, Additional Commissioner Grade -2 (S.I.B.) Joint Commissioner (Executive/Corporate Circle/S.I.B) State Tax, Uttar Pradesh. Subject: Clarifications regarding applicability of GST on certain services - reg. Representations have been received seeking clarifications on....
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....y or body corporate 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 notification No. KA.NI.- 2-844/XI-9(47)/ 17- U.P. Act-1-2017-Order- (11) -2017, dated the 30th June, 2017 provides that tax on services supplied by director of a company or a body corporate to the said company or t....
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.... taxable as restaurant service: 3. References have been received requesting for clarification whether supply of food 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 notification No. KA.NI.- 2-842/XI-9(47)/ 17- U.P. Act-1-2017-Order-(09) -2017, dated the 30th June, 2017, "Restaurant....
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....tall vending machines, or supply any other recreational service such as through coin-operated machines etc. which a customer may or may not avail. 3.4 It is hereby clarified 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....