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        Modification of Exemption in respect of Temporary transfer or permitting the use or enjoyment of a copyright

        March 2, 2013

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        Notification No. 25/2012-ST dated June 20, 2012 as amended by Notification no. 3/2013 dated 1.3.2013

        Temporary transfer or permitting the use or enjoyment of a copyright relating to cinematographic films was fully exempt so far; now, this exemption will be restricted to exhibition of cinematograph films in a cinema hall or a cinema theatre.

        The benefit of exemption under S. No 15 of the notification in relation to copyrights for cinematograph films will now be available only to films exhibited in a cinema hall or theatre.

        This will allow service providers to pass on input tax credits to taxable end-users;

        Exemption modification for copyright use narrows relief to cinema hall exhibitions, enabling input tax credit flow to users. Exemption for temporary transfer or permitting the use or enjoyment of copyright in cinematographic films is confined to exhibition of cinematograph films in a cinema hall or a cinema theatre, so the benefit under S. No. 15 applies only to such exhibitions and allows service providers to pass input tax credits to taxable end-users.
                          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 modification for copyright use narrows relief to cinema hall exhibitions, enabling input tax credit flow to users.

                                Exemption for temporary transfer or permitting the use or enjoyment of copyright in cinematographic films is confined to exhibition of cinematograph films in a cinema hall or a cinema theatre, so the benefit under S. No. 15 applies only to such exhibitions and allows service providers to pass input tax credits to taxable end-users.


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