File No.686834
EXCISE & TAXATION DEPARTMENT, HARYANA
Vanijya Bhawan, plot No. 1-3, Sector 5, Panchkula – 134109
Ph: 0172-2590990 It 0172-2590935
www.haryanatax.gov.in
To,
All the Dy. Excise & Taxation Commissioner (ST),
In the State of Haryana
No. 259GST-2/Panchkula Dated 11-03-2022
Subject: Instructions regarding reimbursement of State GST on cinema film titled ‘The Kashmir Files’-Reg.
Memo,
Government of Haryana has allowed for reimbursement of State GST on entry to exhibition of film ‘The Kashmir Files’ in cinemas theaters of the State from the date of this order subject to the following conditions: –
1. The cinema theaters/multiplexes shall neither make increase in the amount of entry free nor shall make any change In the capacity of seats of different classes.
2. The registered taxpayer (multiplex/cinema theaters) during the period of reimbursement allowed by this order shall not charge State GST from the customers and the tickets will be sold at a price reducing the amount of State GST.
3. The tickets sold for entry to exhibition of film ‘The Kashmir Files’ during the period of this order shall bear prominently the words ‘State GST not collected by the orders of Government of Haryana’.
4. The registered taxpayers of the multiplex/cinema theater shall file returns and deposit tax on the entry fee charged from the customers on entry to exhibition of the film The Kashmir Files’ from its own resources in similar manner as being deposited for other films.
5. The State GST collected prior to the date of this order or collected after the date of this order shall not be reimbursed.
6. Separate guidelines are being issued regarding procedure for reimbursement of State CST.
7. This order shall remain in force for six months from the date of the order.
The order regarding reimbursement of State GST on entry to exhibition of film ‘The Kashmir Files’ in cinemas theaters of the State will be issued separately by Finance Department. Haryana.
In view of the above all the DETCs (ST) in the State .ire directed to ensure that these instructions are communicated to Cinema Theatres in your districts and send a compliance report on 14.03.2022.
Addl. Excise & Taxation Commissioner (GST),
for Excise and Taxation Commissioner
Endst. No. 251 Dated: 11-03-2022
Copy to :-
1. Additional Chief Secretary (E&T), Government of Haryana
2. Excise and Taxation Commissioner, Government of Haryana
3. Webmaster for uploading the order on the Department Website
