TMI BlogReimbursement of SGST applicable on tickets of Super 30 movieX X X X Extracts X X X X X X X X Extracts X X X X ..... p;…….. ………………….. Subject : Reimbursement of SGST applicable on tickets of Super 30 movie Ref. (1) GR No-Sankirna 2019/Pra. Kra. 80/Karadhan-1 dt 31st 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rominently 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 ₹ 200/-. SGST applicable is ₹ 18/- and CGST applicable is ₹ 18/-. Total price comes to ₹ 236/-. Here, Government is going to reimburse the amount equal to S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. 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 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 admini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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