TaxTMI 
TaxTMI 
Clarifications regarding applicability of GST on certain services
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....R OF STATE TAX Circular No. 17/2023 (PP6/GST/82/2023) Dated 21.08.2023 Sub: Clarifications regarding applicability of GST on certain services -Regarding. Ref: Circular No. 201/13/2023-GST, dated 01.08.2023, issued by Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit. ***** In the reference cited, the Central Board of Indirect Taxes & Customs, D....
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....low: 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: 3. Reference has been received by the GST Council, requesting for clarification whether services supplied by a director of a company or body corporate in personal or private capacity, such as renting o....
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....dy corporate are not taxable under RCM. Only those services supplied by director of company or body corporate, which are supplied by him as or in the capacity of director of that company or body corporate shall be taxable under RCM in the hands of the company or body corporate under SI. No. 6 of G.O. (Ms) No. 74, Commercial Taxes and Registration Department, dated 29.06.2017 in Notification No.II(....
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.... No.II(2)/CTR/773(a- 8)/2019, dated 30.09.2019 published in Tamil Nadu Government Extraordinary Gazette in Issue No. 372. "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 premise....