New GST on Movie Tickets: Multiplex vs Single-Screen
- 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.
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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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% |
Ticket Price (per head)
New GST Rate
Ticket Price (per head)
New GST Rate
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% |
Ticket Price (per head)
GST Rate
Ticket Price (per head)
GST Rate
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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 .
- 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.
