Clarifications on GST Applicability for Directors’ Services and Cinema Food Supply

CIRCULAR NO. 201/13/2023-GST [F. NO. 190354/133/2023-TRU]CLARIFICATIONS REGARDING APPLICABILITY OF GST ON CERTAIN SERVICESCIRCULAR NO. 201/13/2023-GST [F. NO. 190354/133/2023-TRU], DATED 1-8-2023Representations have been received seeking clarifications on the following issues:- 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; 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...

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