Services by directors in personal capacity exempt from RCM. Official services attract RCM. Cinema food taxed at 5% GST if unbundled.
Circulars
GST – States
Clarifications issued on applicability of GST Reverse Charge Mechanism (RCM) for services provided by directors to companies and taxability of food/beverages supplied in cinema halls. Services by directors in personal capacity like renting immovable property are not subject to RCM. Only services rendered in director's official capaci
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