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GST on Movie Tickets Above 100 — 18%

Movie Tickets Above 100 attracts 18% GST under SAC code 999614. Calculate the exact tax below.

Updated for 2026
SAC Code: 999614
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SAC Code for Movie Tickets Above 100

SAC Code
999614

Movie Tickets Above 100 is classified under SAC code 999614 for GST purposes. The Services Accounting Code (SAC) is used to classify services under GST. This code must be mentioned on GST invoices when billing for movie tickets above 100.

GST Rate History for Movie Tickets Above 100

Movie tickets priced above ₹100 attract 18% GST. This was reduced from 28% in January 2019 to support the film exhibition industry.

Input Tax Credit (ITC) on Movie Tickets Above 100

Yes, input tax credit (ITC) is available on movie tickets above 100 for registered businesses. If you purchase movie tickets above 100 for business purposes, the GST paid (18%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Movie Tickets Above 100

Here are example calculations showing GST on movie tickets above 100 at 18% for common price points:

Base PriceGST (18%)CGST (9%)SGST (9%)Total
₹150₹27₹14₹14₹177
₹200₹36₹18₹18₹236
₹300₹54₹27₹27₹354
₹500₹90₹45₹45₹590

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Frequently Asked Questions

What is the GST rate on Movie Tickets Above 100 in India?

Movie Tickets Above 100 attracts 18% GST in India under SAC code 999614. For intra-state sales, this is split into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.

What is the SAC code for Movie Tickets Above 100?

The SAC code for Movie Tickets Above 100 is 999614. SAC (Services Accounting Code) is used to classify services under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Movie Tickets Above 100?

To add 18% GST on movie tickets above 100: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹200: GST = ₹36, Total = ₹236.

Can I claim input tax credit (ITC) on Movie Tickets Above 100?

Yes, registered businesses can claim input tax credit on movie tickets above 100 purchased for business purposes. The 18% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Movie Tickets Above 100 changed since 2017?

Movie tickets priced above ₹100 attract 18% GST. This was reduced from 28% in January 2019 to support the film exhibition industry.