Ministry of Finance
GST Council recommends relief in GST on Circus, Dance and Theatrical Performances
Threshold Exemption under GST for admission to such cultural and sports events in the country increased from Rs. 250 to Rs. 500 per person.
7 FEB 2018 1:48PM
In its Meeting held on 18th January, 2018, the GST Council has recommended that for the purpose of GST exemption, the threshold price limit of Admission Ticket for circus, dance,theatrical performances including drama or dance, award functions, pageants, concerts, musical performances, and recognized sporting events may be increased from Rs. 250 per person to Rs.500 per person. The Council has further recommended that admission to planetarium may also been given the benefit of this threshold exemption up to Rs.500 per person.
The Notifications giving effect to the recommendations of the Council have been issued on 25th January, 2018. Accordingly, from 25th January 2018, the Admission Ticket to circus, dance, theatrical performances including drama or dance, award functions, pageants, concerts, musical performances, recognized sporting events and planetarium up to Rs.500 per person have been exempted from GST. This measure is expected to promote such cultural and sports events in the country.
Related to Your Search:
- Lower Tax Incidence on Entertainment Services under Goods and Services (GST) Tax
- Participation by Central Government Employees in All India Civil Services Competitions / events in Music, Dance and Drama – Latest DoPT Orders 2020
- INTER-MINISTRY MUSIC, DANCE AND SHORT PLAY COMPETITION, 2014-15
- Schedule for Music and Dance Competition for wards of Central Government Employees
- Schedule of Inter Ministry Music, Dance & Short Play Competition 2015-16
- The Maternity Benefit (Mines and Circus) Amendment Rules, 2019
- Latest DoPT Orders 2020 – All India Civil Services Music, Dance and Short Play Competition 2019-20
- Music and dance Competition for wards of Central Government Employees
- CBSE Circular : National Eligibility cum Entrance Test (NEET) 2013