RATE OF TAX ON ADMISSION IN CINEMA THEATRES
The Cinema Theatres comes under the
category of Services and the Entertainment Tax so far collected will be
collected under Services Tax in the Goods and Services Tax Regime.
The GST Rates for Services as approved
by GST Council held on 19.5.2017, services by way of admission to entertainment
events or access to amusement facilities including exhibition of cinematograph
films, theme parks, water parks, joy rides, merry-go rounds, go-carting,
casinos, race-course, ballet, any sporting event such as IPL and the like will
attract 28% of Service Tax with full ITC vide Serial Number 28 of Schedule of
GST Rates for Services as approved by GST Council.
As per the above decision the rate of
Service Tax for admission to exhibition of Cinematograph Films fixed at 28% with
full ITC irrespective of rate of admission.
In the GST Council meeting held on
11.6.2017, Serial Number 27A has been added newly with description of services
as Services by way of right to admission of cinematographic films where the
consideration for admission is Rs. 100 or less will attract 18% of Service Tax
with Full ITC.
RATE OF SERVICE TAX FIXED ON EXHIBITION OF
CINEMATOGRAPHIC FILMS
Schedule
Sl.No.
|
Description
of Services
|
Rate
of Admission
|
Rate
of GST
|
Eligibility
of ITC
|
27A
|
Services by way of right to admission to
exhibition of cinematographic films
|
Rs.
100 or less
|
18%
|
Full
ITC
|
28
|
Services by way of admission to exhibition
of cinematographic films
|
Above
Rs.100
|
28%
|
Full
ITC
|
The rates
mentioned above will apply to all places like the areas of the Municipal
Corporations, Municipalities, Town Panchayats, Panchayat Unions (Blocks)
Village Panchayats without any difference.
The above rates
will apply to permanent theatres semi-permanent theatres and touring talkies
without any difference. Similarly the rates will apply for Air-conditioned
theatres or non Air-conditioned theatres without any difference.
The above rates
will apply to first run films (New release films) and old films and also dubbed
films without any difference.
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