TMI BlogReimbursement of SGST applicable on tickets of MISSION MANGAL Movie.X X X X Extracts X X X X X X X X Extracts X X X X ..... scientists, have given their valuable contribution to the success of this mission. To promote this message in the field of science, Government of Maharashtra has issued above referred GR wherein Government is going to reimburse to the registered theatre the component of State Goods and Services Tax (SGST) prominently indicated in the ticket which is issued for the supply of service by way of admission to the exhibition of movie Mission Mangal during the period 29th August 2019 to 31 st December 2019. Copy of the above referred GR is available on the website www.maharashtra.gov.in with unique code 201908291123207805. 2. Registered theatre after indicating CGST and SGST in the price of ticket shall reduce the ticket price by amount equal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered full amount from consumer without reducing the amount equal to SGST, then no refund of such amount will be granted to the theatre. In order to claim refund of SGST paid, the registered theatre is required to pass on the benefit of this scheme to the consumer. 4. Every registered theatre which is going to take the benefit of this scheme shall communicate the details as given in Annexure I through email on mail id mahafilmincentives@mahagst.gov.in within seven days from the publication of this circular or within seven days from the date on which theatre started passing the benefit of the scheme to consumer, whichever is later . Registered theatre which fails to communicate the same within the prescribed time limit will not be el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ursed within 30 days of the application. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. Yours faithfully, (RAJIV JALOTA) Commissioner of State Tax, Maharashtra State, Mumbai. No. JC (HQ)-1/GST/2019/Mission Mangal/ADM-8 dated 13 th sept 2019. Trade Circular No. 48 of 2019. Annexure-I To, The Commissioner of State Tax, Department of Goods and Services Tax, Maharashtra State, Mumbai. I wish to avail the benefit of the scheme as published in GR No-Sankirna 2019/Pra. Kra. 97/Karadhan-1 dt 29th August 2019 (201908291123207805) in case of Mission M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me 3. Trade Name, if any 4. Address 5. Tax period Rate of ticket No of tickets sold Net taxable Turnover CGST SGST 6. Details of total Supplies effected under SAC 9996 7. Details in case of Mission Mangal tickets wherein benefit is passed on to consumer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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