Artist performance exemption for folk and classical music, dance and theatre, excluding services as brand ambassador. Exemption from GST applies to artist performances in folk or classical music, dance, or theatre when the consideration charged does not exceed the specified threshold; the exemption excludes services provided by the artist as a brand ambassador, and 'brand ambassador' is defined as a person engaged for promotion or marketing of a brand, goods, services, property or actionable claim, events, or endorsement of names including trade names, logos or house marks.
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.
Artist performance exemption for folk and classical music, dance and theatre, excluding services as brand ambassador.
Exemption from GST applies to artist performances in folk or classical music, dance, or theatre when the consideration charged does not exceed the specified threshold; the exemption excludes services provided by the artist as a brand ambassador, and "brand ambassador" is defined as a person engaged for promotion or marketing of a brand, goods, services, property or actionable claim, events, or endorsement of names including trade names, logos or house marks.
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