State GST reimbursement for cinema admissions requires ticket price maintenance, no GST charging, and prominent ticket disclosure. Reimbursement of State GST is authorised for admission to the film 'Dada Lakhmi Chand' during a limited period provided cinemas/multiplexes do not increase ticket prices or change seat class capacities, do not charge State GST to customers, and display on tickets that State GST was not collected by government order. Registered taxpayers must still file returns and deposit tax on the entry fee from their own resources as for other films. Collections outside the authorised period are not reimbursable; SOP for processing reimbursements is available on the department website and a separate Finance Department order will be issued.
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.
State GST reimbursement for cinema admissions requires ticket price maintenance, no GST charging, and prominent ticket disclosure.
Reimbursement of State GST is authorised for admission to the film 'Dada Lakhmi Chand' during a limited period provided cinemas/multiplexes do not increase ticket prices or change seat class capacities, do not charge State GST to customers, and display on tickets that State GST was not collected by government order. Registered taxpayers must still file returns and deposit tax on the entry fee from their own resources as for other films. Collections outside the authorised period are not reimbursable; SOP for processing reimbursements is available on the department website and a separate Finance Department order will be issued.
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