Page 71 - CA Final GST

Badlani Classes

Que. Mr. Navab, a performing artist, provides the following information relating to December,
2018. Receipts from:
Particulars `
Performing classical dance 98,000
Performing in television serial 2,80,000
Service as brand ambassador 12,00,000
Coaching in recreational activities relating to arts 2,10,000
Activities in sculpture making 3,10,000
Performing western dance 90,000
Determine the value of taxable supply and GST payable by Mr. Navab for December,
2018. GST @ 18% has been charged separately, wherever applicable.
Ans.
Entry 79 Admission to Museum. Zoo, etc. : Services by way of admission to
- a museum
- national park
- wildlife sanctuary
- tiger reserve or
- zoo, are exempt.
Entry Admission to protected monument is exempt: Services of
79A - admission to a protected monument

so declared under Ancient monuments & Archaeological Sites and Remains Act
1958 or any of the State Acts, for the time being in force, are exempt.
Entry 80 Recreational training or coaching: relating to
1- Arts or culture or
2- Sports by charitable entities registered u/s 12AA of Income Tax, Act.
are exempt.
Entry 81 Exemption to admission to entertainment events, etc. : Exemption is granted to services
by way of right to admission to, -
(a) the following –
- circus
- dance
- theatrical performance including drama or ballet;
(b) the following –
- award function
- concert
- pageant
- musical performance or
- any sporting event other than a recognized sporting event.
(c) recognized sporting event.
(d) planetarium [w.e.f. 25-1-2018]
where consideration for right to admission to the events or places as referred to in
items (a), (b), (c) or (d) above is not more than `500 per person.

**Recognized Sporting Event [Para 2(zw)]: It means any sporting event,-
(i) organized by a recognized sports body * where the participating team or
individual represent any district, state, zone or country:
(ii) organized-
(A) by a national sports federation, or its affiliated federations, where the
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participating teams or individuals represent any district, state or zone:

Central Goods & Services Tax Act, 2017