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Reimbursement of State GST(SGST) on cinematographic shows of Odia Cinema titled “DAMaN” - GST - States - 28760-FIN-CT1-TAX-0042-2022

Extract

..... the Odia film "DAMaN" in cinema theatres/multiplex of the State and to pass the following order in the public interest, subject to certain conditions as mentioned below: - a) The cinema theatres/multiplexes shall neither increase the amount of entry fee nor shall make any change in the capacity of seats of different classes. b) The registered tax payers (theatres/multiplexes) shall not charge and collect SGST from the customers and the tickets shall be sold at a price reducing the amo .....

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

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..... ion to the Commissioner of Commercial Taxes & GST (Odisha), Cuttack for certification of the amount eligible for reimbursement. h) Industries Department on receipt of the report certifying the amount for reimbursement from the Commissioner of Commercial Taxes, Odisha, in respect of each registered tax payers (theatres/multiplexes), shall arrange for disbursement. i) The amount so reimbursable shall be debited to the Head of Account 2885 (Other outlay on Industries and Minerals)-01 (Industria .....

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

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