Movie Tickets Below ₹100 Get Cheaper After GST Cut, But Premium Seats Remain Costly

Cinema lovers across India are set to benefit as the GST Council’s new two-tier system brings down the tax rate on movie tickets priced below ₹100. Under the revised structure, the GST on such tickets has been slashed from 12% to 5%, making single-screen theatres and budget entertainment more accessible.

The decision aligns with the government’s GST 2.0 reforms, aimed at simplifying tax slabs and ensuring greater affordability for the common man.

Are All Movie Tickets Becoming Cheaper?

GST Relief Limited to Low-Cost Tickets

Not quite. The relief applies only to tickets priced at or below ₹100. These will now attract 5% GST with input tax credit (ITC), down from the earlier 12%.

No Change for Premium Tickets

Tickets above ₹100 will continue to be taxed at 18%, meaning the GST burden on multiplex and premium cinema-goers remains unchanged.

Blow for Cricket Fans: IPL and Sporting Event Tickets

GST Hike for Sports Enthusiasts

While cinema audiences get a breather, sports fans face a setback. The GST Council has increased the tax rate on IPL matches and other sporting event tickets to 40%, up from 28%.

Ticket Price Impact

• A ticket earlier priced at ₹1,280 will now cost around ₹1,400.

• A ₹500 ticket will rise to ₹700.

• A ₹2,000 ticket will shoot up to nearly ₹3,000 after the tax hike.

This sharp increase underscores the government’s view of large-scale sporting events as luxury activities while also generating higher revenue from their global popularity.

Multiplex Association of India’s Unmet Demand

The Multiplex Association of India (MAI) had urged the government to extend the 5% GST slab to tickets priced up to ₹300. The move was expected to make cinema-going more affordable, especially in small towns and tier-2 cities, while helping theatre owners recover from pandemic losses. However, the GST Council chose a narrower relief, limiting it to tickets priced below ₹100.

Entertainment, GST 2.0, and India’s Sporting Ambitions

The contrasting decisions on cinema and sports highlight the government’s dual approach—supporting affordable entertainment for the masses while taxing high-profile sporting franchises like the IPL, Olympics, and Commonwealth Games as luxury events.

Conclusion

The GST Council’s latest reforms under GST 2.0 offer mixed outcomes for entertainment lovers. On one hand, the tax cut from 12% to 5% on cinema tickets below ₹100 is a welcome relief for millions of movie-goers, especially in smaller towns where single-screen theatres dominate.

On the other hand, the 18% GST on premium cinema tickets remains unchanged, leaving multiplex audiences unaffected. More concerning for sports enthusiasts is the steep 40% GST hike on IPL and sporting event tickets, which pushes even moderately priced seats into a luxury category.

While this move may bolster government revenues and reflect India’s ambition to host global sporting spectacles like the 2036 Olympics and 2030 Commonwealth Games, it risks pricing out the average cricket fan. In essence, the reforms mark a balancing act—making mass entertainment cheaper while treating sports as a high-end experience.