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 Metropolitan cities, Municipal Corporations,
Municipalities, Town Panchayats, Panchayat Unions (Blocks) Village Panchayats
without any difference.
The above rates will apply to
permanent theatres semi-permanent theatresm multiplex 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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