Clarification on rate of tax

[THYAGARAJAN KALYANASUNDARAM]

Dear expert,

What is the rate of tax for selling of cinema film by the producer.

Thanks iin advance.

[Rajagopalan Ranganathan]

Sir,

Cinema film will fall under heading 3706 attracting CGST @ 9% vide Sl. No. 78 of Notification No.1/2017-Central Tax (Rate) dated 2806.2017.

[THYAGARAJAN KALYANASUNDARAM]

Dear sir,

Thanks for your valuable reply.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Rajagopalan.

[MADAN RAHEJA]

Total tax would be 18% because if it is intra-State supply, SGST @ 9% would also be additionally leviable and if it is inter-State, the IGST @ 18% is leviable

S

AI Summary

GST on cinema film: central tax applies; combined central and state tax for intra state, integrated tax for inter state.
Cinema film sales are classified under heading 3706 and attract the central goods and services tax rate specified for that heading in the central tax rate notification; for intra state supplies the central component is matched by a state component producing a combined central-plus-state tax burden, while inter state supplies attract the integrated tax applicable to such inter state transactions.