Performances of actors and singers

Yes, GST applies in most cases, but important exemptions exist, depending on who the performer is, where the performance is held, and who pays.

GST generally applies at 18% on performances by singers and actors. However, live cultural performances by individual artists such as singers, musicians, dancers, theatre and folk artists are exempt, provided they are purely cultural programs. Actors in films, OTT, TV, advertisements, or celebrity appearances are always taxable. Registration and invoicing depend on turnover and the nature of the engagement.

• Yes, singers’ and actors’ performances can attract GST, but certain live performances are exempt.

• Live performances by singers, musicians, dancers, or actors before a live audience are exempt from GST, except when the artist is a brand ambassador.

• Film actors, TV actors, dubbing artists, recording artists, brand endorsements, and non-live performances are taxable at 18% GST.

Yes. GST can apply to performances by singers and actors, but the treatment depends on the nature of the engagement and who supplies the service. A performer’s service to an event organiser or producer is generally taxable at 18%. An individual performing as an artist in a classical music, dance or theatrical performance is exempt where the consideration charged for that performance does not exceed ₹1,50,000; the exemption does not cover performances in a brand ambassador capacity. Check the contract and the performer’s role before applying the exemption.

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