(i) Clarification provided for services provided by a director of a company or body corporate in their private or personal capacity, such as renting immovable property to the company or body corporate, are not taxable under Reverse Charge Mechanism (RCM). However, services rendered by the director as part of their official capacity or in the role of a director to the company or body corporate shall be taxable under RCM and subject to GST. This clarification aims to differentiate between taxable services provided personally by directors and those offered in their capacity as directors to the company or body corporate.

(ii) Food or beverage supply in a cinema hall is taxable as ‘restaurant service’ if provided as part of a service and independent of the cinema exhibition service. If cinema ticket sales and food/beverage supply are bundled and form a composite supply, the entire supply will be taxed at the