GST on the Entertainment Industry: OTT, Cinema, and Live Events
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- by MI September 19, 2025
The entertainment industry in India has undergone a massive transformation in recent years, with OTT platforms, multiplex cinemas, and live events becoming key contributors to its growth. With the introduction of GST 2.0 in 2025, understanding how GST applies to different entertainment sectors is crucial for both businesses and consumers.
1. GST on OTT Platforms
Over-the-Top (OTT) streaming services like Netflix, Amazon Prime Video, Disney+ Hotstar, and Zee5 fall under the purview of GST.
- Rate: 18% GST on subscription charges.
- Applicability: Charged on monthly, quarterly, and yearly subscription fees.
- Impact: Increases the overall cost for viewers, though platforms often absorb part of the tax.
Example: A ₹499 Netflix plan becomes ₹589.82 (₹499 + 18% GST).
2. GST on Cinema Tickets
Movies continue to be a major source of entertainment, and GST plays a key role in ticket pricing.
- Rate Slabs:
- 12% GST on cinema tickets priced below ₹100.
- 18% GST on tickets priced above ₹100.
- Impact: While the unified GST structure replaced multiple state taxes, higher-end tickets still attract significant tax.
Example: A ₹200 movie ticket will cost ₹236 (₹200 + 18% GST).
3. GST on Live Events and Concerts
Live events such as concerts, stage shows, and sports events are also subject to GST.
- Rate: 18% GST on the price of admission to cultural, sporting, or entertainment events.
- Exceptions: Events organized by charitable or educational institutions may be exempt.
- Impact: Raises ticket costs for large-scale shows and concerts.
Example: A ₹5,000 concert ticket will cost ₹5,900 (₹5,000 + 18% GST).
4. Comparative GST Rates in the Entertainment Sector
| Entertainment Category | GST Rate | Example |
|---|---|---|
| OTT Platforms (Netflix, Prime Video, etc.) | 18% | ₹499 plan → ₹589.82 with GST |
| Cinema Tickets (below ₹100) | 12% | ₹80 ticket → ₹89.60 with GST |
| Cinema Tickets (above ₹100) | 18% | ₹200 ticket → ₹236 with GST |
| Live Events & Concerts | 18% | ₹5,000 ticket → ₹5,900 with GST |
5. Industry Impact of GST 2.0
- For Businesses: Simplified tax regime but higher compliance costs.
- For Consumers: Increased ticket/subscription costs across entertainment mediums.
- For Government: Higher and more transparent revenue collection from a booming industry.
Conclusion
GST on the entertainment industry in 2025 covers OTT subscriptions, cinema tickets, and live events under clear tax slabs. While it adds to consumer expenses, the unified tax structure has improved transparency and boosted government revenue. For businesses, adapting to GST 2.0 is essential to remain compliant in the digital entertainment era.
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