Quick Summary
CBIC videCircular No. 201/13/2023-GST dated August 01, 2023has issued clarifications regarding the applicability of GST on certain services based on the recommendations of the GST Council in its 50th meeting held on July 11, 2023. Representations have been received seeking clarifications on the f
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FAQ :
No, services supplied by a director to the company in their private or personal capacity, such as renting immovable property, are not taxable under RCM. Only services provided by the director in their official capacity as a director are subject to RCM.
Food and beverages supplied in a cinema hall are taxable as 'restaurant service' if they are provided as part of a service and are independent of the cinema exhibition service.
If the sale of cinema tickets and the supply of food and beverages are bundled and qualify as a composite supply, the entire supply will be taxed at the rate applicable to the principal supply, which is the cinema exhibition service.
'Restaurant Service' includes the supply of food or any other article for human consumption or any drink, provided by a restaurant, eating joint, mess, canteen, whether for consumption on or away from the premises.
These clarifications were recommended by the GST Council in its 50th meeting.
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