"Understanding GST Rates on Movie Tickets in India - Everything You Need to Know"

GST on movie tickets in India is 12% on the basic price of the ticket less than Rs 100 as per Notification 11/2017- CTR as amended by the Notification 27/2018- CTR dt 31.12.2018 w.e.f 1.1 2019.

However, GST is 18% if the basic price of the movie ticket is more than Rs 100.

Further as per CBIC circular No.201/13/2023-GST dt 1.8.2023, if food and beverages and snacks ( as part of restaurant service) are purchased along with booking cinema ticket to eat in cinema hall, then GST rate on snacks is same as applicable to cinema ticket as such purchase would become composite supply.

If snacks is purchased separately at Cinema Hall, gst applicable is 5%.