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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 ..... ications regarding applicability of GST on certain services. 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 renting of immovable property to the company or body corporate are subject to Reverse Charge mechanism; 2. Whether supply of food or beverages in cinema hall i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, 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 other article for human consumption or drink is supplied. 3.2 Eating joint is a wide term which includes refreshment or eating stalls/ kiosks/ counters or restaurant at a ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Trade Circular may be brought to the notice of the Commissioner. Sd/- (Khali ..... X X X X Extracts X X X X X X X X Extracts X X X X
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