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Impact And Applicability of GST on Artists

As per Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017, entry no.78, Services provided by an artist through performances in folk or classical art forms, including music, dance, or theatre are exempt from GST when the fee charged for such performance does not exceed ₹1,50,000.

However, if the fee received from these activities are more than ₹1,50,000, the entire consideration is subject to GST.

Exemption not applicable to:
  1. Any other artistic activities conducted by an artist in different art forms, such as Western music, contemporary dance, modern theatre, performances in films, or television series, fall under the taxable category. Similarly, the activities of artists engaged in static art forms like painting and sculpture making are also subject to taxation.
  2. Services provided by such artists when they serve as brand ambassadors.

A 'brand ambassador' is defined as an individual hired to promote or market a brand of goods, services, properties, actionable claims, events, or to endorse names, which may encompass trade names, logos, or house marks associated with any entity.

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