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GST Review March-2024

Trade Circular No. 01T of 2024 No. JC (HO)-5/SGST-reimbursement/ Movies/2024/B-12- Mumbai, Date: 29-01-2024

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Mumbai, Date: 29-01-2024 No. JC (HO)-5/SGST-reimbursement/Movies/2024/B-12- Trade Circular No. 01T of 2024. Subject: Reimbursement of SGST applicable on tickets of movies. 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. 1T 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 .......