GST on Artist and models

Analysis of GST on Artist and models

Is there any GST on artist and models ?

Yes.

Service of performing artists like singers, actors, dancers, models, fall under 99963

Group 99963 : Services of performing and other artists

          999631 :Services of performing artists including actors, readers, musicians,  singers, dancers, television

personalities, independent models and  the like

999632 : Services of authors, composers, sculptors and other artists, except performing artists

999633 : Original works of authors, composers and other artists except  performing artists, painters and

sculptors

[ As per Sr No 680 Annexure to Notification No. 11/2017-Central Tax (Rate) and No. 8/2017-Inegrated Tax (Rate) both dated 28-6-2017 effective from 1-7-2017 ]

What are the GST rates on artist and models ?

CGST rates are 9% and SGST rate 9% / IGST Rates are 18%

[ As per entry no 34 of Notification No. 11/2017-Central Tax (Rate) and No. 8/2017-Inegrated Tax (Rate) both dated 28-6-2017 effective from 1-7-2017 ]

Is there any Exemption from GST on artist and models ?

Exemption from GST  for the followings:-

Services by an artist by way of a performance in folk or classical art forms of—

(a) music, or

(b) dance, or

(c) 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.

“brand ambassador” means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person;

[ As per entry no 78 of  Notification No. 12/2017-Central Tax (Rate) and No. 9/2017-Inegrated Tax (Rate) both dated 28-6-2017, effective from 1-7-2017 ]

 

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