Reimbursement of SGST applicable on tickets of Super 30 movie - GST - States - 43 T of 2019

Office of the Commissioner of State Tax. Maharashtra State, 8th Floor, GST Bhavan, Mazgaon, Mumbai-400 010. TRADE CIRCULAR No. JC (HQ)-1/GST/2019/Super30/ADM-8 dated 7th August 2019. Trade Circular No. 43 T of 2019. To, .. .. Subject : Reimbursement of SGST applicable on tickets of Super 30 movie Ref. (1) GR No-Sankirna 2019/Pra. Kra. 80/Karadhan-1 dt 31 st July 2019. Sir/Gentlemen/Madam, 1. You are aware that Super 30 movie which gives an important social message in the field of education is released throughout India. To promote this social message, Government of Maharashtra has issued above referred GR wherein Government is going to reimburse to the registered theatre the component of State Goods and Services Tax (SGST) prominently indicated in the ticket which is issued for the supply of service by way of admission to the exhibition of movie Super 30 during the period 31st July 2019 to 31st December 2019. Copy of the above referred GR is available on the website www.maharashtra.gov.in with unique code 201907311756334605. 2. Registered theatre after indicating CGST and SGST in the price of ticket shall reduce the ticket price by amount equal to SGST in order to pass on the benefit to the consumer. Registered theatre means theatre registered under Maharashtra Goods and Services Tax Act, 2017. Registered theatre shall prominently indicate component of SGST, CGST and amount of discount on account of reimbursement to be claimed from Government of Maharashtra in the ticket price of Super 30 movie. Example- Suppose basic ticket price is Rs. 200/-. SGST applicable is Rs. 18/- and CGST applicable is Rs. 18/-. Total price comes to Rs. 236/-. Here, Government is going to reimburse the amount equal to SGST payable which is at Rs. 18/-.The theatre shall reduce this amount of SGST to be reimbursed by the State Government at Rs. 18/-from Rs. 236/- and collect balance amount of Rs. 218/- from consumer. The theatre shall prominently indicate this reimbursement amount of Rs. 18/- which is equal to SGST in the ticket. Basic ticket price 200 Add-CGST 18 Add-SGST 18 Total= 236 Less - Discount on account of reimbursement to be claimed from Govt. of Maharashtra 18 Total price receivable from consumer 218 3. The registered theatre shall pay the tax, SGST as well as CGST, in a regular manner. If the registered theatre has recovered full amount from consumer without reducing the amount equal to SGST, then no refund of such amount will be granted to the theatre. In order to claim refund of SGST paid, the registered theatre is required to pass on the benefit of this scheme to the consumer. 4. Every registered theatre which is going to take the benefit of this scheme shall communicate the details as given in Annexure I through email on mail id [email protected] within seven days from the publication of this circular or within seven days from the date on which theatre started passing the benefit of the scheme to consumer, whichever is later . Registered theatre which fails to communicate the same within the prescribed time limit will not be eligible to claim the benefit of the scheme. 5. Theatres which are going to take benefit of this scheme shall prominently display in their theatre premises a board to the effect that Government of Maharashtra is going to reimburse the component of SGST to the registered theatre and cost of ticket is reduced accordingly. Jurisdictional officer may visit the theatre to verify whether theatre is passing on this benefit to consumer or not. 6. Mechanism for refund of SGST component paid by registered theatres - 3.1 After filing the return under section 39 of MGST Act, 201 7, registered theatre shall make an application to State jurisdictional officer for reimbursement of SGST component which he has paid in the return period in Annexure Il within thirty days from the filing of return and payment of tax for the said period. If registered theatre is under jurisdiction of Central authority, then he will apply to concerned divisional Joint Commissioner of State Tax or to the locational administrative head of the office. 3.2 Registered theatre shall produce the books of accounts for the verification before jurisdictional officer for ascertaining refund claim as and when required, Apart from verification of books of accounts, jurisdictional officer will also verify whether registered theatre has fulfilled all the conditions prescribed in above referred Government Resolution. After due verification, refund will be disbursed to the registered theatre. The refund shall be disbursed within 30 days of the application referred to para 6 (3.1) of this circular. 7. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. Yours faithfully, (Rajiv Jalota) Commissioner of State Tax, (GST) Maharashtra State, Mumbai.