TMI BlogClarifications regarding applicability of GST on certain servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... / Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Reverse Charge Mechanism (RCM) or not. 2.1 Entry No. 6 of notification No. 13/2017 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 compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not. 3.1 As per Explanation at Para 4 (xxxii) to notification No. 11/2017-CTR 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 othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... food or beverages are supplied by way of or as part of a service, and b) supplied independent of the cinema exhibition 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 supply satisfies the test of composite supply, the entire supply will attract GST at the rate applicable to service of exhibitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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