Circular on Clarifications regarding applicability of GST on certain services (dated 01/08/2023) – Ministry of Finance
View Pdf– Circular on Clarifications regarding applicability of GST on certain services (dated 01/08/2023) – Ministry of Finance.
- Clarifications are given for (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. Please refer circular for more details.
