CBEC, via its Press Release, has focused on the recommendation made by the GST Council for exempting circus, concerts, drama, dance and other cultural activities from the purview of GST. Additionally, the threshold for GST exemption on admission fee of such an event has been increased from ₹250 to ₹500 per head.
In a meeting held on 18 January 2018, the GST Council has made a consideration for exempting cultural activities such as dance, drama, theatrical performance, etc., from the purview of GST. Earlier GST was applicable on admission for the above-mentioned events, but now the council intends to offer a relief to the viewers where the admission charge is upto ₹500. Previously, this exemption was restricted to ₹250.
Apart from cultural events, GST council also plans to offer exemption upto ₹500 on admission to planetarium. The recommendations will be given effect through another notification which is due to be released on 25 January 2018.