TMI BlogExemption related To admission in entertainment / museum/ protected monument [ Entry no. 78,79,79A,81 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) Exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|