Instructions regarding reimbursement of State GST on cinema film titled ‘The Kashmir Files’ - GST - States - 250/GST-2

File No.686834 EXCISE TAXATION DEPARTMENT, HARYANA Vanijya Bhawan, Plot No. 1-3, Sector 5, Panchkula - 134109 Ph: 0172-2590990 Fax: 0172-2590935 www.haryanatax.gov.in To All the Dy. Excise Taxation Commissioner (ST), In the State of Haryana No. 250/GST-2/Panchkula, dated 11.03.2022 Subject: Instructions regarding reimbursement of State GST on cinema film titled The Kashmir Files -Reg. Government of Haryana has allowed for reimbursement of State GST on entry to exhibition of film The Kashmir Files in cinemas theaters of the State from the date of this order subject to the following conditions: - 1. The cinema theaters/multiplexes shall neither make increase in the amount of entry free nor shall make any change in the capacity of seats of different classes. 2. The registered taxpayer (multiplex/cinema theaters) during the period of reimbursement allowed by this order shall not charge State GST from the customers and the tickets will be sold at a price reducing the amount of State GST. 3. The tickets sold for entry to exhibition of film The Kashmir Files during the period of this order shall bear prominently the words State GST not collected by the orders of Government of Haryana . 4. The registered taxpayers of the multiplex/cinema theater shall file returns and deposit tax on the entry fee charged from the customers on entry to exhibition of the film The Kashmir Files from its own resources in similar manner as being deposited for other films. 5. The State GST collected prior to the date of this order or collected after the date of this order shall not be reimbursed. 6. Separate guidelines are being issued regarding procedure for reimbursement of State GST. 7. This order shall remain in force for six months from the date of the order. The order regarding reimbursement of State GST on entry to exhibition of film The Kashmir Files in cinemas theaters of the State will be issued separately by Finance Department, Haryana. In view of the above all the DETCs (ST) in the State are directed to ensure that these instructions are communicated to Cinema Theatres in your districts and send a compliance report on 14.03.2022. Addi. Excise Taxation Commissioner (GST), for Excise and Taxation Commissioner