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TMI BlogClarification regarding applicability of GST on certain servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), it is hereby directed that the said Circular issued by the Department of Revenue, Ministry of Finance, GOI shall be applicable, mutatis mutandis, in implementation of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017). Copy of the above referred Circular is attached herewith as Annexure. This Trade Circular is clarificatory in nature. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the undersigned. S. S. Gill, IAS, Commissioner of State Taxes, Goa. Panaji, 16th August, 2023. Circular No. 201/13/2023-GST F. No. 190354/133/2023-TRU Government of India Ministry of Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des 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 capacity such as services supplied by way of renting of immovable property to the company or body 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 notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 exhibition of cinema, the principal supply. 4. Difficulties, if any, in implementation of this circular may be brought to the notice of the Board. Yours faithfully, (Rajeev Ranjan) Under Secretary, TRU - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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