Case Law Details
In re Reliance Industries Limited (GST AAR Maharashtra)
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s Reliance Industries Limited, the applicant, seeking an advance ruling in respect of the following questions.
1. Whether Sub-entry (i) of Entry No. 34 of Notification No. 11/2017 — Central Tax dated 28.06.2021 which reads, “Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium” is applicable to and covers supply of services by way of admission to the following performances:
a. music performance of various types including Hindustani classical, Western classical, Carnatic classical, Folk, Semi-classical, Devotional, Electronic, Bollywood, Pop, etc.;
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