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Clarifications regarding applicability of GST on certain services - GST - States - TRADE CIRCULAR No. 14/2023Extract ..... te 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 issue -wise clarifications as recommended by the Council are given below: 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. Ref ..... x x x x x Extracts x x x x x Clarifications regarding applicability of GST on certain services - GST - States x x x x x Extracts x x x x x ..... ll be taxable under RCM in the hands of the company or body corporate under notification No. 1137-F.T. (Sl. No. 6) , dated 28.06.2017. Whether supply of food or beverages in cinema hall is taxable as restaurant service: 3. References have been received requesting for clarification whether supply of food and beverages at cinema halls is taxable as restaurant service which attract GST at the rate of 5% or not. 3.1 As per Explanation at Para 4 (xxxii) to notification No. 1135-F.T., dated 28.06.2017 ..... x x x x x Extracts x x x x x Clarifications regarding applicability of GST on certain services - GST - States x x x x x Extracts x x x x x ..... beverages in a cinema hall is taxable as restaurant service as long as: a) the food or beverages are supplied by way of or as part of a service, and b) supplied independent of the cinema exhibition service. 3.5 It is further clarified that where 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 s ..... x x x x x Extracts x x x x x Clarifications regarding applicability of GST on certain services - GST - States x x x x x Extracts x x x x x
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