Maha GST Department Guidelines on Reimbursement of SGST applicable on tickets of movies
TRADE CIRCULAR 01/2024 DATED 29-01-2024
Ref: 1. Government Resolutions dated 11th January 2024 issued by the Government of Maharashtra to reimburse the SGST component to the registered theatre with respect to Satyashodhak movie.
2. Trade Circular No. 1 T of 2020 dated 6th February 2020.
Government of Maharashtra has issued Government Resolutions (GR) 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 movies "Super 30", "Mission Mangal", "Panipat" and "Tanhaji: The Unsung Warrior" for the specified periods. Accordingly, Trade Circulars 43T of 2019 dated 7ID August 2019, 48T of2019 dated 13th Sept 2019 and master Trade Circular No. IT of 2020 dated 6th February 2020 were issued in this regard.
2. The Government of Maharashtra has now issued GR regarding reimbursement of SGST in case of movies "Satyashodhak". On an examination of the same, it is felt that the procedure prescribed through master Trade Circular needs some modification. Hence, in exercise of powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred as the MOST Act), hereby lays down the procedure for submission and processing of refund applications in supersession of earlier Trade Circular No. 1 T of 2020.