State GST exemption for designated film screenings - theatres must pay SGST from own funds and seek reimbursement. Order directs registered theatres and multiplexes exhibiting the Odia film 'DAMaN' not to collect State GST from customers and to display 'State GST not collected by the orders of the Government of Odisha' on tickets; theatres must not raise entry fees or change seat capacities. Theatres must nonetheless file returns and deposit State GST from their own resources; SGST paid during the period may then be claimed for reimbursement by application to the jurisdictional Circle Head, recommended by territorial Range Head, certified by the Commissioner of Commercial Taxes & GST, and disbursed by the Industries Department against a designated budget head; the order has a defined effective period and excludes collections outside that period.
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 exemption for designated film screenings - theatres must pay SGST from own funds and seek reimbursement.
Order directs registered theatres and multiplexes exhibiting the Odia film "DAMaN" not to collect State GST from customers and to display "State GST not collected by the orders of the Government of Odisha" on tickets; theatres must not raise entry fees or change seat capacities. Theatres must nonetheless file returns and deposit State GST from their own resources; SGST paid during the period may then be claimed for reimbursement by application to the jurisdictional Circle Head, recommended by territorial Range Head, certified by the Commissioner of Commercial Taxes & GST, and disbursed by the Industries Department against a designated budget head; the order has a defined effective period and excludes collections outside that period.
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