J B Exhibitors ., In re
Date: September 14, 2023
Subject Matter
Film distribution rights for exhibition in theaters fall under SAC '9996 14' i.e., Motion picture, videotape and television programme distribution services
Summary
The ruling is regarding the classification of film distribution rights for exhibition in theaters. The ruling was in response to an application filed by Sri Nagaraju Jayanna, a partner of M/s J B Exhibitors, seeking clarity on the proper classificati…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA Sri Nagaraju Jayanna, Partner of M/s J B Exhibitors, (herein after referred to as ‘Applicant’), 2nd Floor, No. 1/1, Zinka Plaza, 6th Cross, Gandhinagar, Bengaluru – 560009., having GSTIN 29AAMFJ0530C1ZO, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104…