J B Exhibitors ., In re
Date: March 4, 2024
Subject Matter
Film distribution rights for exhibition in theaters fall under SAC '9996 14' i.e., Motion picture, videotape and television programme distribution services. AAR ruling upheld.
Summary
The case revolves around an appeal filed by M/s. J. B. Exhibitors against an order passed by the Authority for Advance Ruling in Karnataka. The main issue was the correct classification of licensing services for the right to broadcast and show origin…
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING,KARNATAKA 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to…