Threshold Exemption under GST for admission to such cultural and sports events in the country increased from Rs. 250 to Rs. 500 per person
In its Meeting held on 18th January, 2018, the GST Council has recommended that for the purpose of GST exemption, the 
threshold price limit of Admission Ticket for circus, dance,theatrical performances including drama or dance, award functions,
pageants, concerts, musical performances, and recognized sporting events may be increased from Rs. 250 per person to Rs.500 per person. The Council has further recommended that admission to planetarium may also been given the benefit of this threshold exemption up to Rs.500 per person.
The Notifications giving effect to the recommendations of the Council have been issued on 25thJanuary, 2018. Accordingly, from 25th January 2018, the Admission Ticket to circus, dance, theatrical performances including drama or dance, award functions, pageants, concerts, musical performances, recognized sporting events and planetarium up to Rs.500 per person have been exempted from GST.This measure is expected to promote such cultural and sports events in the country. (Source-PIB)