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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Super 30 movie ticket SGST reimbursement requires theatres to reduce price by SGST and apply for refund after filing returns.</h1> Registered theatres must indicate CGST and SGST on Super 30 tickets, reduce the ticket price by the SGST amount to pass the benefit to consumers, and may claim reimbursement equal to the SGST component by applying after filing the GST return. Theatres must communicate specified details within seven days, display a notice in the premises, make books available for verification, and apply within thirty days of filing; jurisdictional officers will verify compliance and disburse refunds within 30 days of the application.

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