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Reimbursement of SGST applicable on tickets of Movies.

..... ies/ADM-8 dated 6th February 2020. Trade Circular No. 01 T of 2020. To, …………………………….. …………………………….. Subject : Reimbursement of SGST applicable on tickets of movies Ref : Various GRs issued by Government of Maharashtra from time to time to reimburse the component of SGST to the registered theatre Sir/ Gentlemen/ Madam, 1. Government of Maharashtra has issued GRs regarding reimbursement, to the registered theatres, of the component of State Goods and Services Tax (SGST) prominently indicated in the ticket which was issued for the supply of service by way of admission to the exhibition of mov .....

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..... ose basic ticket price is ₹ 200/-. SGST applicable is ₹ 18/- and CGST applicable is ₹ 18/-. Total price comes to ₹ 236/-. Here, Government is going to reimburse the amount equal to SGST payable which is at ₹ 18/-. The theatre shall reduce this amount of SGST to be reimbursed by the State Government at ₹ 18/-from ₹ 236/- and collect balance amount of ₹ 218/- from consumer. The theatre shall prominently indicate this reimbursement amount of ₹ 18/ which is equal to SGST in the ticket. Basic ticket price 200 Add-CGST 18 Add-SGST 18 Total= 236 Less- Discount on account of reimbursement to be claimed from Govt. of Maharashtra 18 Total price receivable from consumer 218 3. The registered theatr .....

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..... the consumer, whichever is later. Registered theatre which fails to communicate the same within the prescribed time limit will not be eligible to claim the benefit of the scheme. 6. Registered theatres which are going to take benefit of this scheme shall prominently display in their theatre premises a board to the effect that Government of Maharashtra is going to reimburse the component of SGST to the registered theatre and cost of ticket is reduced accordingly. Jurisdictional officer may visit the theatre to verify whether theatre is passing on this benefit to consumer or not. 7. Mechanism for refund of SGST component paid by registered theatres- After filing the return under section 39 of MGST Act, 2017, registered theatre shall make an .....

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..... h the terms and conditions of the GR. I also have gone through the trade circular_____T2020 dt____2020 in this regard. I am submitting the required details as under- 1. GSTIN 2. Legal Name 3. Trade Name 4. Address of Place of Business 5. Pincode 6. Contact details (Phone No) 7. Jurisdictional Tax officer code 8. No of Additional POB Theatres 9. Theatrewise details of the date from which benefit of the scheme is assed on to consumer Theatre location Date 10. Whether the display board as per para (5) of Trade circular is displayed Name- Designation/ Status ANNEXURE-II Application for Refund of an amount equal to SGST component by registered theatre in case of movie________ (See GR No____________________________________________________________ .....

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