Clarifications regarding applicability of GST on certain services

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..... owing 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 is taxable as restaurant service ? The above issues have been examined by GST Council in the 50th meeting held on 11th July, 2023. The issu .....

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..... er 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 .....

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..... urant, 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 cinema also. 3.3 The cinema operator may run these refreshment or eating stalls/kiosks/counters or restaurant .....

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