Exemption list of entry 78 and 81 vs section 22? The question is that entry limit is Rs 150000 per performance but condition of 20 lakhs, prevail or not in this case? Similar q with 500 per event vs 20.00 lakhs? Plz clarify with example

Reply—As per section 22 of CGST Act, every supplier shall be liable to be registered under this Act in the State, from where he makes a taxable supply of goods or services or both, if his Aggregate turnover in a financial year exceeds twenty lakh rupees.

A supplier of service is required to take registration if aggragate turnover is more than Rs, 20 lakhs during a financial year. Limit of Rs. 20 lakhs is for taking registration, this will not determine whether service is taxable or exempted.

Entry no. 78 of exempted service notification (12/2017 dated 28.06.2017) provides a limit (if the consideration charged for such performance is not more than one lakh and fifty thousand rupees) under which supply of services by an artist by way of a performance in folk or classical art forms of  music, or  dance, or theatre will be exempt from GST. 

Entry no. 81 of above stated notification— Rate of GST is nil where services are given by way of Right to admission to- 

(a) circus, dance, or theatrical performance including drama or ballet; 

(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; 

(c) recognised sporting event; 

(d) planetarium,  where the 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 Rs 500 per person.

As per above facts, GST is not applicable where value of entry tickets is not more than Rs. 500/-. If consideration of entry ticket is more than 500/-, 18% GST will be applicable.

If your turnover is below 20 lakh you need not to get registration and accordingly you are not liable to pay tax even if the said service is taxable. But if you are registered  then only the question of taxable and exempted service arise.