Gst on cinema tickets - please help


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Querist : Anonymous

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Querist : Anonymous (Querist)
02 November 2017 Dear Experts

GST on Cinema tickets above Rs 100 is 28%, below Rs 100 is 18%. However in TamilNadu Entertianment taxes is levied at 8%.
Hence ticket rate becomes Rs 100+8% = Rs 108,

Now whether 28% or 18% to be applied on the above. Even though ticket rate is Rs 108, base price is only Rs 100 and the balance 8 is entertainment taxes only.

Please reply

CA_Suhani (Expert)
02 November 2017 Hi,
As per Section 15(2)(a), any taxes, duties, cesses, fees and charges levied under any other law (other than GST) shall be included in the value of taxable supply. Hence GST has to be levied on such Rs 108, instead of Rs 100.
Hope this helps.!
Regards

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Querist : Anonymous

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Querist : Anonymous (Querist)
02 November 2017 Sir Thanks i Understand that GST has to be levied on 108.

But my doubt is whether gst has to be levied at 28% or 18% has to be applied . ( 28% is applicable for tickets above Rs 100)

01 October 2021 18% GST over Rs. 100/- & not over Rs. 108/-


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