Casual taxable person

As per Notification 12/2017 CT (r) Under S.no 78 , it's cover under Exempted Services , if the consideration charged for such
performance is not more than one lakh
and fifty thousand rupees:

The above details about GST rate tariff on Services by an artist by way of a performance in folk or classical art forms like music, dance, theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees is only for information.

The validity of above information and amendments about GST rate on Services by an artist by way of a performance in folk or classical art forms like music, dance, theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees. Provided that the exemption shall not apply to service provided by such artist as a brand ambassador may be verified before any business dealing.