In a movie theater, admission tickets are less than Rs.100. Is GST is applicable? Give relevant notification. Also, let us know the position of the above case in the Service tax regime?

Reply-As per entry no. 81 of notification no. 12/2107 (central tax rate) dated 28.06.2017, 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 recognized sporting event; 

(c) recognized 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 the above facts, GST is not applicable where the value of entry tickets is not more than Rs. 500/-. You can also refer notification No.2/2018-Central Tax-Rate Dated: 25th January, 2018.

We cannot assist you in matters related to service tax.