Lower Tax Incidence on Entertainment Services under Goods and Services (GST) Tax

Lower Tax Incidence on Entertainment Services under Goods and Services (GST) Tax
GST
Dated:- 23-5-2017

Lower Tax Incidence on Entertainment Services under Goods and Services (GST) Tax
Service providers shall be eligible for full Input Tax Credits (ITC) of GST paid in respect of inputs and input services
Taxes on entertainments and amusements (covered by the erstwhile entry 62 of State List of the Constitution) have been subsumed under Goods and Services Tax (GST) except to the extent of taxes on entertainments and amusements levied by a Panchayat or a Municipality.
The rate of GST approved by GST Council on services by way of admission to entertainment events or cinematography films in cinema theatres is 28%. However, the

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