GST on Entertainment Services

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  • Last Updated on 30 January, 2021
The media and entertainment industries are expanding rapidly with an increasing demand of people seeking entertainment. The sector encompasses cinema, media, events, exhibitions, amusement facilities, gaming zones, etc., either delivered through offline or in online mode. 
 
Prior to GST, the entertainment tax for film industry varied from State to State, ranging from 0% to 110%, with an average of 30%. With the introduction of GST, entertainment tax has been abolished and uniform rates as depicted in the following chart on entertainment services are levied across the nation.
 
Know Historical GST Rates of Goods & Services

GST Rates on Entertainment Services:

The following rates have been prescribed for entertainment services such as recreational, cultural and sporting services as given under Notification No. 11/2017-Central Tax(Rate), dated June 28, 2017 and Notification No. 12/2017-Central Tax(Rate), dated June 28, 2017:-

S. No.

Description

Applicable GST Rate

1.

Services by way of admission to or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium.

18%

2.

Services by way of admission exhibition of cinematography films where price of admission ticket is

i) Rs. 100 or less

ii) Above Rs. 100

12%

18%

3.

Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet

18%

4.

Services by way of admission to entertainment events or access to amusement facilities including casinos, race club, any sporting event such as Indian Premier League and the like

28%

5.

Services provided by a race club by way of totalisator or a license to bookmaker in such club

28%

6.

Other recreational, cultural and sporting services

18%

7.

Services by an artist by way of a performance in folk or classical art forms of music, dance, or theatre, if the consideration charged for such performance is not more than Rs. 1,50,000.

Note: The exemption shall not apply to service provided by such artist as a brand ambassador.

Nil

8.

Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo

Nil

9.

Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958) or any of the State Acts, for the time being in force

Nil

10.

Services by way of right to admission to—

(a) circus, dance, or theatrical performance including drama or ballet;

(b) award function, concert, pageant, musical performance or any sporting event other than a recognized sporting event;

(c) recognized sporting event;

(d) planetarium,

where the consideration charged for right to admission to the abovementioned events or places is not more than Rs. 500 per person.

Nil

GST Rate Finder

Impact of GST on Entertainment Services:

GST has eliminated various tax levies such as VAT, service tax and entertainment tax on such entertainment services and instead consolidated GST rate will be applicable. GST has reduced the burden of taxes on the entertainment industry as well as the ultimate consumer. However, GST rates on amusement park need to be reduced and streamlined with other entertainment services. 

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

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