GST Council recommends relief in GST on Circus, Dance and Theatrical Performances

Threshold Exemption under GST for admission to such cultural and sports events in the country increased from ₹ 250 to ₹ 500 per person.

In its Meeting held on 18^th January, 2018, the GST Council has recommended that for the purpose of GST exemption, the threshold price limit of Admission Ticket for circus, dance,theatrical performances including drama or dance, award functions, pageants, concerts, musical performances, and recognized sporting events may be increased from Rs. 250 per person to Rs.500 per person. The Council has further recommended that admission to planetarium may also been given the benefit of this threshold exemption up to ₹ 500 per person.

The Notifications giving effect to the recommendations of the Council have been issued on 25^th January, 2018. Accordingly, from 25^th January 2018, the Admission Ticket to circus, dance, theatrical performances including drama or dance, award functions, pageants, concerts, musical performances, recognized sporting events and planetarium up to Rs.500 per person have been exempted from GST. This measure is expected to promote such cultural and sports events in the country.

GST threshold exemption increased for admission tickets, extending exemption coverage to cultural, sporting events and planetarium visits. The admissible ticket price limit for GST exemption on admissions to circus, dance, theatrical performances (including drama and dance), award functions, pageants, concerts, musical performances and recognized sporting events has been increased from Rs.250 per person to Rs.500 per person, and the same threshold benefit has been extended to planetarium admissions; notifications giving effect to this recommendation were issued on 25 January 2018, making admissions up to Rs.500 per person exempt from GST.