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New 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.

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GST Rates

New GST Rate on Movie Tickets in India

The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for cinema tickets (no compensation cess).

Ticket Price (per head) New GST Rate
Up to ₹100 5%
Above ₹100 18%

Notes: The earlier 12% slab for low-value tickets maps to 5%; tickets above ₹100 stay at 18%. (Local body entertainment levies, if any, are outside GST.)

Old GST on Movie Tickets

(Old GST Rates – Applicable Until 21st September)

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.

Rithesh Bajoriya
Rithesh Bajoriya
Chartered Accountant
MRN No.: 407339
City: Varanasi

As a Chartered Accountant with over 18 years of experience, I have honed my skills in the field and developed a genuine passion for writing. I specialize in crafting insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, my aim is to share valuable insights that resonate with readers.

Frequently Asked Questions

  • What is the GST on movie tickets in India?
    The GST on movie tickets in India is 12% for tickets up to ₹100 and 18% for tickets above ₹100.
  • Is GST the same in Delhi and Mumbai?
    Yes, GST is uniform. But since prices are higher, GST on movie tickets in Delhi and Mumbai is usually 18%.
  • Can multiplexes claim Input Tax Credit?
    Yes. Multiplex owners can claim ITC on inputs like electricals, seating, maintenance, etc.
  • Is GST charged on convenience fees by booking apps?
    Yes. Convenience fees (like from BookMyShow) are taxed at 18% GST separately.
  • Do children's tickets have GST?
    Yes. GST applies based on ticket price, not age. Even discounted children's tickets are taxed as per their value.
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