GST on Entertainment Services

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