Bhubaneswar: The Odisha Government has waived SGST on the Hindi movie ‘12th Fail’, based on the real-life story of a boy from Chambal, who aims to crack the UPSC exanimation and becomes an honest police officer.
The film carries a strong message of being determined and never losing hope. It also highlights parental support, friendship and companionship in his journey, and has the power to inspire the students and society at large.
In order to promote such a movie for greater interest, the State Government has decided to provide tax benefit to the cinema to encourage the public to watch it in cinema theatres/multiplexes of the State, informed the Finance Department through an official order.
According to the order, “the cinema theatres/multiplexes shall neither increase the amount of entry fee nor shall make any change in the capacity of seats of different classes.
The registered tax payers (theatres/multiplexes) shall not charge and collect SGST from the customers and the tickets shall be sold at a price reducing the amount of State GST.
The Tickets sold for entry to exhibition of ‘12th Fail’ during the period of this order shall bear prominently the words ‘ State GST not collected by the orders of the Government of Odisha’, the order reads.
The Cinema halls, Theatres, multiplex shall neither increase the amount of entry fee nor shall make any change in the capacity of seats in different classes.
‘The State GST collected prior to the date of effect of this order or collected after the prescribed period, shall not be reimbursed”
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