Artists' Performances in Folk or Classical Arts Exempt from GST if Fees Under 1.5 Lakh, Excludes Brand Ambassadors.

Services provided by an artist through performances in folk or classical art forms such as music, dance, or theatre are exempt from GST, including CGST, UTGST, SGST, and IGST, if the fee does not exceed one lakh and fifty thousand rupees. This exemption does not apply if the artist acts as a brand ambassador. A "brand ambassador" is defined as someone engaged in promoting or marketing a brand, including goods, services, properties, or endorsements of names, trade names, logos, or house marks.