Instructions/order regarding reimbursement of State GST on Cinema film titled 'Dada Lakhmi Chand'. - GST - States - 581 /GST-II

EXCISE TAXATION DEPARTMENT, HARYANA Vanijya Bhawan, Plot No. I-3, Sector 5, Panchkula- 134109 Ph: 0172-2590990 Fax: 0172-2590935 www.haryanatax.gov.in E-mail To All the Dy. Excise Taxation Commissioners (GST) In the State of Haryana. Memo No. 581 /GST-II, Panchkula, dated the 7-11-2022 Subject: Instructions/order regarding reimbursement of State GST on Cinema film titled 'Dada Lakhmi Chand'. Memo: Government of Haryana has allowed for reimbursement of State GST on entry to exhibition of film 'Dada Lakhmi Chand' in cinemas/ theatres of the State from the date of this order subject to the following conditions:- 1. The cinema theatres/multiplexes shall neither increase the amount of entry fee nor make any change in the capacity of seats of different classes. 2. The registered taxpayer (multiplexes/cinema theatres) 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 'Dada Lakhmi Chand' 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 theatre shall file returns and deposit tax on the entry fee charged from the customers on entry to exhibition of the film 'Dada Lakhmi Chand' 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 upto which the exemption has been granted shall not be reimbursed. 6. Standard Operating Procedure for processing reimbursement of State GST on films by the Excise and Taxation Department have already been issued and is available on the official website of the department @ www.haryanatax.gov.in 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 'Dada Lakhmi Chand' in cinema/theatres of the State will be issued separately by the Finance Department, Haryana. In view of the above, you are directed to ensure that these instructions are communicated to cinemas/theatres in your district and send a compliance report on 10.11.2022. Asstt. Excise Taxation Officer (TRU), for Excise and Taxation Commissioner, Haryana