Licensing services of film distribution classifiable under SAC 999614: AAAR Karnataka

In re J B Exhibitors (GST AAAR Karnataka) The case of In re J B Exhibitors (GST AAAR Karnataka) revolves around an appeal filed against the Advance Ruling Order No. KAR ADRG 30/2023 dated 15.09.2023. The appeal, made by M/s. J. B. Exhibitors, challenges the ruling concerning the classification of licensing services for film distribution. The appellant contested the ruling, arguing that it exceeded the scope of the initial prayer and failed to comprehend the dual stages of classification necessary for their proposed activity. They emphasized the distinction between licensing and leasing stages ...