Maharashtra GST Department Issues Guidelines for Reimbursement of SGST on Movie Tickets

The Maharashtra GST Department vide Trade Circular No. of 01T of 2024 dated January 29, 2024 issued a procedure for submission and processing of refund applications relating to reimbursement of the SGST component to the registered theatre with respect to Satyashodhak movie.

The government of Maharashtra has issued Government Resolutions (GR) regarding reimbursement, to the registered theatres, of the component of State Goods and Services Tax (SGST) prominently indicated in the ticket which was issued for the supply of service by way of admission to the exhibition of movies “Super 30”, “Mission Mangal”, “Panipat” and “Tanhaji: The Unsung Warrior” for the specified periods. Accordingly, Trade Circulars 43T of 2019 dated 7th August 2019, 48T of 2019 dated 13th Sept 2019 and master Trade Circular No. IT of 2020 dated 6th February 2020 were issued in this regard.

Source :