Exemption for cultural performances: GST relief applies when artist fees stay within the specified monetary threshold and limits. Exemptions apply to artist performances in folk or classical music, dance or theatre where consideration does not exceed a specified monetary threshold, excluding services as a brand ambassador. Admissions to museums, national parks, wildlife reserves, zoos and declared protected monuments are exempt without a monetary limit. Rights of admission to circuses, performances, award functions, concerts, pageants, musical events, sporting events and planetariums are exempt only when admission charges fall at or below a statutory per-person ceiling, with recognised sporting events limited to those organised by recognised sports bodies.
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.
Exemption for cultural performances: GST relief applies when artist fees stay within the specified monetary threshold and limits.
Exemptions apply to artist performances in folk or classical music, dance or theatre where consideration does not exceed a specified monetary threshold, excluding services as a brand ambassador. Admissions to museums, national parks, wildlife reserves, zoos and declared protected monuments are exempt without a monetary limit. Rights of admission to circuses, performances, award functions, concerts, pageants, musical events, sporting events and planetariums are exempt only when admission charges fall at or below a statutory per-person ceiling, with recognised sporting events limited to those organised by recognised sports bodies.
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