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Reimbursement of State GST collected on exhibition of cinematographic film titled “Take It Easy” in the State of Goa for 30 days from the date of release of the movie.

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....lected on exhibition of cinematographic film titled "Take It Easy" in the State of Goa for 30 days from the date of release of the movie. Whereas, the Government of Goa, in public interest and for disseminating positive message amongst parents and teachers for ensuring that the innocence and unbiased humanity of the children are not impaired, has decided to promote the exhibition of cinematograph....

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....riod, but shall continue with existing pricing and class patterns as were existing on the date of release of said film till the end of said period. 2) Exhibitor or cinema owner shall be liable to pay State GST as per applicable rates on screening of said film during said period. They shall make invoice and show applicable CGST/SGST thereon, but not collect SGST from the recipient/consumer (viewer....

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....r reimbursement of SGST amount paid on exhibition of said film during said period before the Commissioner of State Taxes, Government of Goa within 60 days from the end of the said period in enclosed Form; (b) The exhibitor or cinema owner shall submit complete details of movie halls and shows in which said film was played/screened/exhibited during said period and tickets sold date wise along wit....

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....f) The State GST payable or paid prior to the date of said period mentioned in this order or collected after the expiry of said period shall not be eligible for reimbursement; (g) The claims for reimbursement of the State GST shall be submitted to the Commissioner of State Taxes, Government of Goa within the time limit given in this order and any claim filed thereafter shall be rejected forthwit....