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

Cinema Film Sales Under GST: 9% CGST and SGST Each for Intra-State; 18% IGST for Inter-State Supplies. A query was raised about the applicable tax rate for selling cinema films by producers under the Goods and Services Tax (GST) regime. An expert clarified that cinema films fall under heading 3706, attracting a Central GST (CGST) rate of 9% as per a specific notification. Another contributor confirmed this view, adding that for intra-State supplies, an additional State GST (SGST) of 9% applies, totaling 18%. For inter-State supplies, the Integrated GST (IGST) rate would be 18%.