Entertainment SectorMedia & Publishing

GST on Entertainment & Media — Cinema, OTT, Publishing, Gaming & Advertising

Complete guide to GST on entertainment: cinema tickets (12%/18%), OTT platforms (18%), print media (exempt/5%), TV broadcasting (18%), online gaming (28% on full value), amusement parks (18%), live events, and advertising services across all media.

12%

Cinema Tickets (≤₹100)

18%

Cinema Tickets (>₹100)

18%

OTT Platforms

18%

Amusement Parks

18%

TV Subscriptions

5%

Print Media

18%

Live Events/Concerts

28%

Sports Events

Entertainment & Media GST Framework

Cinema — 12%/18% (Split Rate)

Cinema tickets bifurcated: tickets priced ≤₹100 attract 12% GST, tickets >₹100 attract 18%. This was reduced from 28% in the 31st Council meeting (December 2018) to revive the film industry. Food & beverages in cinemas: 5% (if not served as restaurant service). Multiplex operators benefit from ITC on rent, equipment, and construction. Single-screen theatres had demanded further reduction.

OTT & Digital Streaming — 18%

All OTT platforms (Netflix, Amazon Prime, Disney+, Hotstar, Zee5, SonyLIV) attract 18% GST on subscription fees. This is classified under 'Online Information and Database Access or Retrieval (OIDAR)' services. Foreign OTT providers without India presence must register and pay GST if providing to unregistered Indian consumers. Content production services: 18%.

Print Media & Publishing — 5%

Newspapers: exempt from GST (0%). Newsprint (paper for printing): 5%. Books (printed): exempt. Magazines/journals: 5%. Advertising in print media: 5% (supply of space for advertisement). E-books/digital publications: 18% (classified as electronic services, not books). This creates disparity — physical book exempt but same content as e-book attracts 18%.

Television & Broadcasting

DTH/cable TV subscription: 18% GST. Advertising on TV (airtime): 18%. Broadcasting services: 18%. Production services (shooting, editing, post-production): 18%. Film distribution rights: 18%. Temporary transfer of copyright (licensing for broadcast): 12%. Permanent transfer of copyright: 12%. Infrastructure sharing (transponder/uplink): 18%.

Live Events & Amusement

Amusement parks/theme parks: 18% (reduced from 28% in 2018). Sporting events admission: 28% (race clubs, IPL, ISL). Live concerts/music events: 18%. Theatre/drama: 18% (>₹250 ticket), 12% (≤₹250). Circus: 18%. Water parks: 18%. Gaming zones/arcades: 28%. Casinos/betting: 28% on full face value of chips. Online gaming: 28% on full entry amount (from Oct 2023).

Advertising & Digital Marketing

All advertising services: 18% GST. Print ad space: 5%. Digital advertising (Google Ads, Meta Ads): 18% IGST on import of services. Ad agency services: 18%. Influencer marketing: 18%. Billboard/hoarding: 18%. Radio advertising: 18%. Sponsorship services: 18%. Celebrity endorsement: 18%. Notable: OIDAR services from outside India to B2C customers — foreign provider must register.

Entertainment & Media — Rate Table

Item/ServiceHSN/SACGST RateNotes
Cinema tickets (≤₹100)999612%Reduced from 28% (Dec 2018)
Cinema tickets (>₹100)999618%Reduced from 28% (Dec 2018)
OTT streaming (Netflix, etc.)998418%OIDAR services
DTH/Cable TV subscription998418%Broadcasting services
Newspapers4902ExemptZero GST
Books (printed)4901ExemptEducational exemption
E-books/digital publications998418%Electronic services
Amusement parks999618%Reduced from 28% (2018)
Online gaming (real money)999628%On full entry value (Oct 2023)
Advertising services998318%All media types
Print ad space (newspaper)99835%Space selling
Sporting event admission999628%IPL, racing, etc.

Frequently Asked Questions

What is the GST on movie tickets?
Movie tickets have a split rate: 12% for tickets priced ≤₹100 and 18% for tickets priced >₹100. This was reduced from a flat 28% in December 2018 (31st Council meeting) to boost the cinema industry. The price threshold is based on the declared ticket price excluding GST. Food/beverages sold in cinemas attract 5% GST if supplied as a bundled service, or 18% if separately invoiced.
Why do e-books attract 18% GST when printed books are exempt?
Physical books are exempt under HSN 4901 (historical exemption for promoting literacy). E-books are classified under SAC 9984 as 'electronic/digital services' (OIDAR), not as books, and attract 18%. This disparity has been criticized widely. The industry argues content is identical regardless of medium. Some countries (EU, UK) have equalized rates. India's GST Council has not addressed this anomaly yet.
How does GST apply to online gaming?
From October 1, 2023 (51st Council meeting): 28% GST on the FULL face value of entry/deposit amount for online money gaming, casinos, and horse racing. Earlier, debate existed whether tax applies on gross gaming revenue (GGR) or full entry amount. Council chose full value — significantly increasing tax burden. Games of skill and chance treated equally. Foreign gaming platforms serving India must register under GST.
Do foreign OTT platforms like Netflix pay GST in India?
Yes — since October 2023 amendments, foreign digital service providers (Netflix, Spotify, etc.) providing services to unregistered Indian consumers must register under GST and pay 18% IGST. This is under OIDAR (Online Information Database Access or Retrieval) rules. For B2B (to registered businesses): reverse charge applies. This ensures level playing field between domestic and foreign platforms.

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