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Casual taxable person

Priya Kashyap (Student) (7053 Points)

26 February 2019

do musical performance considered as services?
musical performers who enter another date for any event for few days have to pay GST on the earnings through XYz...???
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2 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 26 February 2019

As per Notification 12/2017 CT (r) Under S.no 78 , it's cover under Exempted Services , if the consideration charged for such
performance is not more than one lakh
and fifty thousand rupees:

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pritesh (CA Final student) (7101 Points)
Replied 27 February 2019

The above details about GST rate tariff on Services by an artist by way of a performance in folk or classical art forms like music, dance, theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees is only for information.

The validity of above information and amendments about GST rate on Services by an artist by way of a performance in folk or classical art forms like music, dance, theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees. Provided that the exemption shall not apply to service provided by such artist as a brand ambassador may be verified before any business dealing.