Heading 9996
Services – Exemption from GST
GST
Services by an artist by way of a performance in folk or classical art forms of-
(a) music, or
(b) dance, or
(c) 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.
Definition:
(m) “brand ambassador” means a person engaged for promotion or marketing of a brand of
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