Reimbursement of State GST(SGST) on cinematographic shows of Odia Cinema titled “DAMaN”

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..... me of the state government, would be exempted from tax. In order to inspire the youth to work in the remote areas and to promote the rich cultural heritage of the State, Government has been pleased to provide tax benefit to the above cinema to encourage the public to watch the Odia film "DAMaN" in cinema theatres/multiplex of the State and to pass the following order in the public intere .....

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..... resources, in a similar manner as being deposited for other cinemas. e) The State GST collected prior to the date of effect of this order or collected after the prescribed period, shall not be reimbursed. f) The amount of SGST so paid in terms of para (d) above, shall be claimed as reimbursement by filing an application to the jurisdictional Circle Head (Joint/Deputy/Assistant Commissioner of .....

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..... ndustries - 43032 (Subsidy in shape of Financial Assistance against VAT/GST reimbursement in large sector). j) If any difficulty arises in the implementation of this order, the Government may issue such instructions as may be necessary or expedient for removing such difficulty. k) This order shall come into effect from 21.11.2022 and shall remain in force upto 31st March,2023. By order of the .....

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