Clarifications regarding applicability of GST on certain services

Representations have been received seeking clarifications on the following issues

1. Whether services supplied by the director of a company in his personal capacity such as renting of immovable property to the company or body corporate are subject to the Reverse Charge mechanism;

2. Whether the supply of food or beverages in the 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 the director of a company in his personal capacity such as renting of immovable property to the company or body corporate are subject to the Reverse Charge mechanism:

For detail  - Please refer attachment