Quick Summary
Union Finance Minister Nirmala Sitharaman, while presenting the new Income Tax Bill 2025 in Parliament, highlighted the rationalisation of entertainment tax under the Goods and Services Tax (GST) regime. Responding to concerns raised by MP and former actor Jaya Bachchan, Sitharaman emphasized that GST has significantly reduced the tax burden on the film industry compared to the pre-GST era. Entertainment Tax Under GST Before GST implementation, entertainment services were taxed at an average
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FAQ :
Previously, the GST rate on movie tickets priced above ₹100 was 28%.
Movie tickets priced below ₹100 currently attract a lower GST rate of 12%.
Food and beverages sold within theatres now attract a 5% GST rate.
Before GST, entertainment services were taxed at an average rate of 30%, with some states imposing entertainment tax as high as 100% on movie tickets.
Initiatives include the Waves 2025 audio-visual entertainment summit, a National Centre for Excellence in Animation, VFX, Gaming & Extended Reality, international film co-production treaties, and a single-window clearance system for film shootings.
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