GST on Movie Tickets: Multiplex vs Single-Screen
Watching movies is one of the most popular forms of entertainment in India. Whether you’re heading to a local single-screen theatre or a fancy multiplex, a portion of your ticket cost goes toward tax. Let’s break down how gst on movie tickets is applied, and what it means for moviegoers and theatre owners.
Current GST on Movie Tickets
As per the current GST rules, movie tickets are taxed based on their price:
| Ticket Price (per head) | GST Rate |
| Up to ₹100 | 12% |
| Above ₹100 | 18% |
GST on Movie Tickets: Multiplex vs Single-Screen
Single-Screen Cinemas:
- Most single screens charge below ₹100 per ticket (especially in Tier 2 and Tier 3 cities).
- Hence, they attract 12% GST.
- This keeps prices low for rural and semi-urban moviegoers.
Multiplex Theatres:
- Multiplexes often charge above ₹100 per seat.
- Therefore, they fall under the 18% GST bracket.
- Premium services (like recliners or 3D viewing) are also taxed at 18%.
GST on Movie Tickets in Delhi & Mumbai
GST is a central tax and is uniform across India, so the rate is the same in every state.
- GST on movie tickets Delhi: Often 18%, as most tickets are priced above ₹100.
- GST on movie tickets in Mumbai: Also 18%, especially for multiplexes.
Impact on Consumers and Cinema Owners
For Consumers:
- GST is included in the final ticket price (MRP).
- You don’t need to pay extra at the counter.
- Always check your ticket—it shows a tax breakup for transparency.
For Theatre Owners:
- Must be GST-registered.
- Issue GST invoices with proper HSN/SAC code (SAC 9996 for admission services).
- Can claim Input Tax Credit (ITC) on projectors, sound equipment, and cinema maintenance services.
Conclusion
Understanding the current gst on movie tickets helps you know where your money goes and ensures transparency in your entertainment spending. For cinema businesses, knowing these rates is key to proper invoicing and tax filings.
Frequently Asked Questions (FAQs)
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The GST on movie tickets in India is 12% for tickets up to ₹100 and 18% for tickets above ₹100.
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Yes, GST is uniform. But since prices are higher, GST on movie tickets in Delhi and Mumbai is usually 18%.
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Yes. Multiplex owners can claim ITC on inputs like electricals, seating, maintenance, etc.
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Yes. Convenience fees (like from BookMyShow) are taxed at 18% GST separately.
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Yes. GST applies based on ticket price, not age. Even discounted children’s tickets are taxed as per their value.
