The Government of Tripura on October 30, 2023, issued clarification regarding GST rates and the classification of certain goods
This has a reference to circular No. 201/13/2023-GST dated August 01, 2023, regarding the clarification regarding the applicability of GST on certain services.
The following has been clarified namely: -
• 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 Reverse Charge?
• Whether the supply of food or beverages in the cinema hall is taxable as restaurant service?
[Circular No. 13/2023 - GST (State)]
