--- title: "New GST on Movie Tickets 2026: 5% / 18% Rate on Cinema Tickets" description: "New GST rate on movie tickets in 2026 is 5% on standard and 18% on premium cinema hall tickets. Apply the correct GST rate automatically with Busy on every invo" canonical: "https://busy.in/gst-rates/movie-tickets/" author: "Rithesh Bajoriya" published: "2025-05-15T11:22:52.000Z" category: "GST Rates" --- - Movie tickets attract **5% GST for tickets priced up to ₹100 and 18% GST for tickets priced above ₹100**. - GST on movie tickets depends on the ticket value, not whether the cinema is a multiplex or single-screen theatre. - Cinema owners must comply with GST rules and may claim eligible Input Tax Credit on business expenses subject to applicable conditions. - GST rates are uniform across India, while the applicable rate depends on the ticket price charged. # 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. ## 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% | Live Demo Available Today ## Record All Movie Ticket Cash Collections in Cash Book Trusted by 6,00,000+ Users 4.6 Google Rating \* No credit card required ## **GST on Movie Tickets: Multiplex vs Single-Screen** ### **Single-Screen Cinemas:** - GST on single-screen cinema tickets depends on the ticket price, not the type of cinema. - Tickets priced up to **₹100 attract 5% GST**. - Tickets priced above **₹100 attract 18% GST**. ### **Multiplex Theatres:** - Multiplex tickets are also taxed based on the ticket value. - Tickets priced up to **₹100 attract 5% GST**. - Tickets priced above **₹100 attract 18% GST**. - Premium services or additional charges are taxed as per their applicable GST classification. ## **GST on Movie Tickets in Delhi & Mumbai** GST on movie tickets is uniform across India and depends on the ticket value, not the location of the cinema. - **Movie tickets priced up to ₹100:** Attract **5% GST**. - **Movie tickets priced above ₹100:** Attract **18% GST**. The applicable GST rate in cities like Delhi and Mumbai depends on the ticket price charged by the cinema. ## 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](https://busy.in/gst/how-to-register-for-gst-in-india-a-step-by-step-guide/) . - Issue GST invoices with proper HSN/SAC code (SAC 9996 for admission services). - Can claim [Input Tax Credit (ITC)](https://busy.in/gst/what-expenses-can-be-claimed-as-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. ## About the author **Rithesh Bajoriya** 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 **5% for tickets priced up to ₹100** and **18% for tickets priced above ₹100**. ### Is GST the same in Delhi and Mumbai? Yes, GST on movie tickets is uniform across India. The applicable GST rate depends on the ticket price — **5% for tickets priced up to ₹100 and 18% for tickets priced above ₹100**. ### 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. 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