GST on Music & Entertainment Events — Applicability & Rates
Live concerts, music festivals, award nights and other entertainment events involve several taxable supplies under GST — event management, venue hire, ticketing/admission, artist performances and sponsorship. This guide explains how GST applies to music and entertainment events and the rates you can generally expect. (GST rates are revised from time to time — always confirm the current rate for your exact service before invoicing.)
Who has to charge GST?
The event organiser, the venue, the event-management agency, ticketing platforms and (in many cases) the performing artists each make taxable supplies. Anyone crossing the GST threshold, or supplying across states or through e-commerce ticketing, needs GST registration.
Event management & organising services
Event-management and event-organising services are taxable supplies and are generally charged at the standard 18% rate. The organiser can usually claim input tax credit on eligible inputs (venue, production, equipment hire) used to provide the taxable event.
Admission & ticketing
GST applies to admission to entertainment events and amusement facilities. Concessional treatment or exemption has historically applied to admission to certain cultural events where the ticket price is below a specified threshold, while admission to casinos, race clubs and betting attracts the highest slab. Because these categories and thresholds change, verify the current position for your event type.
Artist performances
Services by an artist by way of a performance in folk or classical art forms (music, dance, theatre) have been exempt where the consideration does not exceed ₹1,50,000, provided the artist is not acting as a brand ambassador. Performances outside these art forms, or above the limit, are taxable.
Sponsorship
Sponsorship of events provided to a body corporate or partnership firm is generally taxed under reverse charge — the recipient of the sponsorship service pays the GST rather than the sponsor’s supplier. Keep this in mind when structuring sponsor deals.
Frequently asked questions
What GST rate applies to event management services?
Event-management services are generally taxed at the standard 18% rate; confirm the current rate before invoicing.
Are artist performances exempt from GST?
Performances in folk or classical art forms have been exempt where consideration does not exceed ₹1,50,000 and the artist is not a brand ambassador; other performances are taxable.
Is sponsorship taxed under reverse charge?
Sponsorship to a body corporate or partnership firm is generally taxed under reverse charge, with the recipient liable to pay GST.
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Related guides: GST registration · GST returns · GST on sports & athletics
