Sabhyata Pvt. Ltd. manufactures a beauty soap with the brand name ‘Buxur’. Sabhyata Pvt. Ltd. has organized a concert to promote its brand. Ms.…

Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, are exempt from GST, if the consideration charged for such performance is not more than ₹ 1,50,000. However, such exemption is not available in respect of service provided by such artist as a brand ambassador. Since Ms. Priya Kapoor is the brand ambassador of 'Buxur' soap manufactured by Sabhyata Pvt. Ltd., the services rendered by her by way of a classical dance performance in the concert organized by Sabhyata Pvt. Ltd. to promote its brand will not be eligible for the above-mentioned exemption and thus, be liable to GST. The fact that the proceeds of the concert will be donated to a charitable organization by Ms. Priya will not have any bearing on the eligibility or otherwise to the above-mentioned exemption.