Reimbursement of State GST(SGST) on cinematographic shows of Odia Cinema titled “DAMaN”

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....39;, which is based on the malaria eradication programme of the state government, would be exempted from tax. In order to inspire the youth to work in the remote areas and to promote the rich cultural heritage of the State, Government has been pleased to provide tax benefit to the above cinema to encourage the public to watch the Odia film "DAMaN" in cinema theatres/multiplex of the State and to p....

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....gh not charged and collected from the customers, from their own resources, in a similar manner as being deposited for other cinemas. e)  The State GST collected prior to the date of effect of this order or collected after the prescribed period, shall not be reimbursed. f)  The amount of SGST so paid in terms of para (d) above, shall be claimed as reimbursement by filing....