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        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.

        <h1>Artist performance exemption for folk and classical music, dance and theatre, excluding services as brand ambassador.</h1> 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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