Issue Relating to GST Rate on Ticket Price Cinema Theatres – 3D Films

1.  The Issue relates to Theatre Owners/Exhibitors, who generally provide the service of Exhibition of Cinematographic Films, and collect ticket price as the consideration which can either be below Rs. 100/- or above Rs. 100/-, depending on the nature of the Film. Admittedly, the Exhibitor generally classifies the above services under the SAC Heading 9996 and discharges GST at rate of either…