https://www.taxtmi.com/circulars?id=71290 DGST reimbursement for admission services relating to film "83" is available only where multiplexes and cinema halls retain prevailing ticket prices and seating capacity, do not charge SGST from viewers, and separately deposit the applicable tax through prescribed challans with returns. Claims must be filed with the Proper Officer in the prescribed form with challan copies and are subject to verification. Tickets must state that SGST has not been charged. Tax already collected from viewers is excluded, and reimbursement remains subject to the six-month availability period and budgetary funds. en-us Tue, 21 Dec 2021 00:00:00 +0530 Sat, 12 Sep 2026 13:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71290 DGST reimbursement for admission services relating to film "83" is available only where multiplexes and cinema halls retain prevailing ticket prices and seating capacity, do not charge SGST from viewers, and separately deposit the applicable tax through prescribed challans with returns. Claims must be filed with the Proper Officer in the prescribed form with challan copies and are subject to verification. Tickets must state that SGST has not been charged. Tax already collected from viewers is excluded, and reimbursement remains subject to the six-month availability period and budgetary funds. Circulars GST - States Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71290