GST on Media and Entertainment India 2026 — OTT, Cinema, Advertising, Film Production
The media and entertainment sector has diverse GST rates — from exempt print media to 40% on premium sports events. The GST 2.0 reforms (September 22, 2025) brought significant changes, including reduced rates on cinema tickets and TVs. Here is the complete guide.
GST on Cinema Tickets — Post GST 2.0
| Ticket Price | GST Rate |
|---|---|
| Up to ₹100 | 5% |
| Above ₹100 | 18% |
GST 2.0 change: The threshold for the lower 5% rate was raised from ₹100 to ₹100 (unchanged for cinema). However, the Council clarified that tickets up to ₹100 attract 5% and above ₹100 attract 18%.
State entertainment tax: Some states levy additional entertainment tax on cinema tickets. This is separate from GST.
GST on OTT Subscriptions
| Service | GST Rate |
|---|---|
| Netflix, Amazon Prime, Disney+ Hotstar | 18% |
| YouTube Premium | 18% |
| Spotify, Apple Music | 18% |
| Live streaming subscriptions | 18% |
OTT subscriptions are digital services and attract 18% GST. The industry has been lobbying for a reduction to 5% (similar to print media), but no change has been made as of 2026.
GST on Advertising Services
| Service | GST Rate |
|---|---|
| TV advertising | 18% |
| Digital advertising (Google, Facebook) | 18% |
| Print advertising (newspapers, magazines) | 5% |
| Outdoor advertising (hoardings, banners) | 18% |
| Radio advertising | 18% |
| Cinema advertising | 18% |
Print advertising exception: Advertising in newspapers and magazines attracts 5% GST (not 18%), as newspapers are treated as a special category.
GST on Sports Events — Post GST 2.0
| Event | GST Rate |
|---|---|
| IPL and premium cricket matches | 40% |
| Other sporting events (tickets > ₹500) | 18% |
| Sporting events (tickets ≤ ₹500) | 5% |
GST 2.0 change: IPL and premium sporting events now attract 40% GST (up from 28%). This is part of the "demerit" category under the new two-slab structure.
GST on Film Production
| Service | GST Rate |
|---|---|
| Film production services | 18% |
| Post-production services (editing, VFX) | 18% |
| Music recording and production | 18% |
| Film distribution rights | 18% |
| Theatrical exhibition rights | 18% |
| Satellite and OTT rights | 18% |
Film production companies can claim ITC on all inputs (equipment, services, etc.) against their output GST on distribution rights and exhibition.
GST on Television Sets — Post GST 2.0
| TV Size | Old Rate | New Rate |
|---|---|---|
| TVs up to 32 inches | 18% | 18% (unchanged) |
| TVs above 32 inches | 28% | 18% (reduced) |
GST 2.0 change: Premium TVs (above 32 inches) now attract 18% GST instead of 28%. This makes large-screen TVs significantly more affordable.
GST on Music and Live Events
| Service | GST Rate |
|---|---|
| Live concerts and music events | 18% |
| Comedy shows and stand-up | 18% |
| Theatre performances | 18% |
| Circus and amusement parks | 18% |
| Gaming arcades | 18% |
GST on Broadcasting Services
| Service | GST Rate |
|---|---|
| Cable TV subscription | 18% |
| DTH subscription | 18% |
| IPTV subscription | 18% |
| Broadcasting rights | 18% |
ITC for Media Companies
Media companies can claim ITC on:
- Production equipment (cameras, lights, sound equipment)
- Studio rent
- Post-production software
- Advertising expenses
- Professional services
ITC blocked on:
- Food and beverages for cast and crew (personal consumption)
- Motor vehicles (unless used for production)
GST Registration for Media Entities
| Entity | Registration Required? |
|---|---|
| Film production company | Yes (turnover > ₹20L) |
| OTT platform | Yes (turnover > ₹20L) |
| Advertising agency | Yes (turnover > ₹20L) |
| Freelance content creator | Yes (turnover > ₹20L) |
| Small YouTuber | No (if income < ₹20L) |
Frequently Asked Questions
Is GST applicable on free OTT content?
No. GST applies only when there is a consideration (payment). Free content on YouTube or ad-supported OTT platforms is not subject to GST for the viewer.
Can a film production company claim ITC on actor fees?
Yes. Actor fees are professional services and attract 18% GST (TDS under Section 194J also applies). The production company can claim ITC on the GST paid.
Is GST applicable on film awards and prizes?
No. Awards and prizes are not a supply of goods or services. GST does not apply to award money.
What is the GST rate on gaming apps and in-app purchases?
Gaming apps and in-app purchases attract 18% GST. Online gaming (skill-based) also attracts 18% GST on the platform fee.
Media company, production house, or advertising agency needing GST compliance help? I handle GST registration, monthly returns, and ITC reconciliation for media businesses. WhatsApp for a quote.
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