Exemption related To admission in entertainment / museum/ protected monument [ Entry no. 78,79,79A,81 ] - GST Ready Reckoner - GST

Exemption related To entertainment / museum Exemption Entry 78 Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii) dance, or (iii)theatre , if the consideration charged for such performance is not more than one lakh and fifty thousand rupees is exempt Exception to service provided by such artist as a brand ambassador Scope The scope of the exemption is subject to some restrictions which can be easily understood from the following table: Who is eligible What specifically is exempt Limits for exemption Services provided by an artist Services shall be provided by artists Services must be in the nature of performance in folk or classical art forms of (i) music, or (ii) dance, iii) theatre, The consideration charged for such performance shall not be more than one lakh and fifty thousand rupees This exemption shall not apply to service provided by such artist as a brand ambassador The term brand ambassador has been defined in Para 2 (m) of the exemption Notification dated June 28, 2017 as a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person; Example : Satish a dancer by way of a performance in folk dance entertains the crowd; he shall be exempt only if he charges not more than one lakh fifty thousand rupees for his performance. Exemption Entry 79: Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo is exempt (no consideration limit provided) Exemption Entry 79A: Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 or any of the State Acts, for the time being in force Exemption Entry 81 Services by way of right of admission to,- Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than ₹ 500 per person ii. For the above purpose, recognized sporting event means any sporting event ,- organized by a recognized sports body where the participating team or individual represent any district, State, zone or country Example: 1. PVR cinemas charges ₹ 200/- per person as admission charges for exhibition of cinematographic films. GST @28% would be leviable on the same even though admission charges are less than 500/- since exhibition to cinematographic films are not covered in exemptions under GST Act . 2. ABC Circus charges 250/- per person as admission charges. No GST would be leviable on admission charges since the same does not exceed 500/- per person. 3. ABC Circus charges 600/- per person as admission charges. GST @ 18% would be leviable on admission charges since the same exceeds 500/- per person.