The Gujarat State Government has granted Tax-Free Status to the Movie ‘The Kashmir Files’.
The Government of Gujarat to promote the exhibition of the cinematographic film titled ‘The Kashmir Files’ within the State of Gujarat grants reimbursement of State GST. The State GST paid by Multiplex/cinema owners for entry to an exhibition of the film ‘The Kashmir Files’ in the State of Gujarat from 14.03.2022 to 13.06.2022 (both dates inclusive) shall be reimbursed to them by the State Government, subject to conditions.
Exhibitor or cinema owner shall be liable to pay State GST. They shall make invoices and show applicable CGST/SGST thereon, but not collect SGST from the consumer (viewer). Moreover, they shall ensure that, the tickets sold for the film ‘The Kashmir Files’ during the aforesaid period bears the words “State GST not collected by the orders of Government of Gujarat. Exhibitor or cinema owner shall file returns as per Act and rules made thereunder and also shall deposit the tax (CGST+SGST) chargeable on the entry fee for the exhibition of the film ‘The Kashmir Files’. The State GST shall be paid by the taxpayer exhibitor or cinema owner as the case may be, as per prevailing rules.
For claiming the reimbursement the exhibitor or cinema owner shall submit details of movie halls and shows in which the film is played and tickets sold date-wise to the government and submit the details of the tax (SGST Gross) payable on such tickets/collection made for the film. They need to show the proof of not having collected the State GST from viewers and submit the claims in the format as may be prescribed by the government.
The claims for the State GST refund shall be submitted to the Director of Information, Gandhinagar. The State GST payable or paid prior to the date of this resolution or collected after the expiry of the reimbursement period shall not be reimbursed.
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