{"id":786,"date":"2026-08-06T13:38:22","date_gmt":"2026-08-06T08:08:22","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/gst-applicability-tax-rates-on-music-and-entertainment-events\/"},"modified":"2026-08-14T11:10:46","modified_gmt":"2026-08-14T05:40:46","slug":"gst-applicability-tax-rates-on-music-and-entertainment-events","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/gst-applicability-tax-rates-on-music-and-entertainment-events\/","title":{"rendered":"GST on Music & Entertainment Events \u2014 Applicability & Rates"},"content":{"rendered":"

Live concerts, music festivals, award nights and other entertainment events involve several taxable supplies under GST \u2014 event management, venue hire, ticketing\/admission, artist performances and sponsorship. This guide explains how GST applies to music and entertainment events<\/strong> and the rates you can generally expect. (GST rates are revised from time to time \u2014 always confirm the current rate for your exact service before invoicing.)<\/p>\n

Who has to charge GST?<\/h2>\n

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<\/a>.<\/p>\n

Event management & organising services<\/h2>\n

Event-management and event-organising services are taxable supplies and are generally charged at the standard 18% rate<\/strong>. The organiser can usually claim input tax credit on eligible inputs (venue, production, equipment hire) used to provide the taxable event.<\/p>\n

Admission & ticketing<\/h2>\n

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<\/strong>, 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.<\/p>\n

Artist performances<\/h2>\n

Services by an artist by way of a performance in folk or classical art forms<\/strong> (music, dance, theatre) have been exempt where the consideration does not exceed \u20b91,50,000<\/strong>, provided the artist is not acting as a brand ambassador. Performances outside these art forms, or above the limit, are taxable.<\/p>\n

Sponsorship<\/h2>\n

Sponsorship of events provided to a body corporate or partnership firm is generally taxed under reverse charge<\/strong> \u2014 the recipient of the sponsorship service pays the GST rather than the sponsor’s supplier. Keep this in mind when structuring sponsor deals.<\/p>\n

Frequently asked questions<\/h2>\n

What GST rate applies to event management services?<\/h3>\n

Event-management services are generally taxed at the standard 18%<\/strong> rate; confirm the current rate before invoicing.<\/p>\n

Are artist performances exempt from GST?<\/h3>\n

Performances in folk or classical art forms have been exempt where consideration does not exceed \u20b91,50,000 and the artist is not a brand ambassador; other performances are taxable.<\/p>\n

Is sponsorship taxed under reverse charge?<\/h3>\n

Sponsorship to a body corporate or partnership firm is generally taxed under reverse charge, with the recipient liable to pay GST.<\/p>\n

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Running events or an entertainment business?<\/strong> TAXAJ sets up your GST, structures ticketing and sponsorship correctly and files your returns. Get GST-ready with TAXAJ \u2192<\/strong><\/a><\/p>\n

Related guides:<\/em> GST registration<\/a> \u00b7 GST returns<\/a> \u00b7 GST on sports & athletics<\/a><\/p>\n