gst for film producers

GST Filing Film Industry 

Tax Robo helps you understand more about the GST on actors, GST on performing artists, GST on producers, directors, and others from the film industry.

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GST Return Filing Film Industry

India's movie and motion arts industry is growing rapidly and is considered and regarded as one of the best movie industries in the world. Needless to say, Entertainment and motion picture production and presentation come under the ambit of GST.

Let's look at how GST affects the movie makers and viewers.

Film Production:

  • In addition to goods, various services are integral to film production, such as those provided by artists, technicians, and production crew.
  • Services rendered by artists (actors, actresses, directors, etc.) and technicians (cinematographers, editors, sound engineers, etc.) are subject to GST.
  • The GST rate applicable to services rendered by artists and technicians is typically 18%, under the category of "Services of performing artists, musicians, and other performers" (HSN code: 998526).

Distribution and Exhibition:

  • Services related to distribution and exhibition, such as marketing, advertising, and promotion, are also subject to GST.
  • Advertising services, including print media, outdoor advertising, and digital advertising, attract a GST rate of 18% (HSN code: 998311).
  • Rental services for cinemas and theaters are subject to GST at the rate of 18% (HSN code: 997212).

Advertising Services:

  • Advertising plays a crucial role in promoting films and attracting audiences. Various advertising services are utilized in the film industry, including print media, outdoor advertising, digital advertising, and more.
  • Advertising services are subject to GST, and the applicable rate is typically 18%.
  • The GST rate for advertising services falls under the category of "Advertising services" (HSN code: 998311).
  • Examples of advertising services subject to GST include:
    • Print media advertising: Newspapers, magazines, brochures, flyers, etc.
    • Outdoor advertising: Billboards, hoardings, posters, banners, etc.
    • Digital advertising: Online banners, social media promotions, search engine marketing, etc.
  • Advertisers, including film producers and distributors, are required to pay GST on advertising services procured for promoting films.

Tax Rates:

  • Services rendered by artists, technicians, and other professionals in the film industry typically attract a GST rate of 18%.
  • This rate applies to a wide range of services, including acting, directing, cinematography, editing, sound design, visual effects, and more.

Input Tax Credit (ITC):

  • Producers, distributors, and exhibitors can claim Input Tax Credit (ITC) on GST paid for services rendered by artists, technicians, and other professionals.
  • Proper documentation, including invoices and contracts, is essential to claim ITC on services.

Exemptions and Concessions:

  • While services rendered by artists and technicians are generally subject to GST at the standard rate of 18%, certain exemptions or concessional rates may apply in specific cases.
  • For example, services provided by artists or technicians for the production of regional films may be eligible for concessional GST rates to promote regional cinema.
  • It's advisable to consult with tax experts and refer to the latest GST notifications for precise information on exemptions and concessional rates applicable to services rendered by artists and technicians in the film industry.

Film Producers

  • Non perpetual theatrical rights – 12%
  • Sale of Rights (Perpetual) – 12%
  • Non perpetual satellite rights – 12%
  • In-film placement – 18%
  • Non perpetual Music rights – 12%

Television and other content Producers

  • Outright Sale – 12%
  • Print Media – 5%
  • Renting of hoardings – 28%
  • Subscription Revenue – 12%

Film Distributors

  • Lease to exhibitors and theatres – 12%
  • Theatres – 28% + Local levy

TV and Radio channels

  • Lease of programs – 12%
  • Artists, Technicians and Directors – 18%
  • Amusement Parks – 28%
  • Entertainment Events – 28%
  • Sports events like IPL – 28%
  • Cable TV or DTH Services – 18%

Film Industry Services GST Return Packages

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  • GST Reconciliation
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Firm, Private Ltd, OPC, LLP, Public Ltd

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  • All GST Returns
  • Below 100 Invoices
  • GST Computation
  • GSTR 1 Filing
  • GSTR 3B Filing
  • GST Reconciliation
  • GST Payment

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  • All GST Returns 
  • Unlimited Invoice
  • GST Computation
  • GSTR 1 Filing
  • GSTR 3B Filing
  • GST Reconciliation
  • GST Payment

GST Compliance ManAgement Easy with Tax Robo

Monthly Compliances

✓  You know nowadays GST registration is made very easy but compliance is very complicated.

✓  Know about GST invoice formats and preparation the person is engaged in the inter-state supply of goods

✓ Know about eligible input credit

GST Records

✓  Maintain GST documents and accounts properly.

✓  Sending goods with e-way bill.

✓  Confirm GST return computation.

✓  Display GST certificate on office premises.


Working Capital Management- GST

✓  Proper working capital management is required for payment of GST Taxes.

✓ Frequently confirm GSTR 2a reconciliation.

Tax Robo Supports Simple GST Compliance Solution 

Basic GST Training

  • Train you for handling GST documents, input documents and invoices
  • Product analysis with the questions whether the product under any restricted sales in India eg. Cement, Steel.

Regular Compliances

  • Reminder for GST payments and avoid penal actions
  • Filing return before the due date
  • 100% Accurate filing
  • Draft GST compuation send to client for confirmation
  • Filing GST only after your confirmation

Reconciliation of GST

Frequently check your eligible ITC and prepare GSTR 2A reconciliation

Documents Required for GST Return Filings Online 

GST Purchase

✓  Purchase Invoices.

✓  Invoice contains GST Number.

✓ Contains Invoice number & date.

   Descriptions of goods and services.

✓ Place of supply.

GST Sales


✓  Sales Invoice copy.

✓  Invoice contains GST Number.

✓  Contains Invoice number & date.

✓  Descriptions of goods and services.


GST Inputs Tax Credit(ITC)

✓  Input Bills copy.

✓ Invoice contains GST Number.

Advantages & Benefits of GST Registration in India 


  • GST Compliances Safeguard Your Business
  • GST Compliances Are Eligible For Business Loans
  • GST Compliances Are Eligible For Govt Loans
  • Customers Know About Your GST Compliances, Hence Business Relation Will Be Goods

Save Taxes 

  • Avoid Penal Actions
  • GST Is Great Benefits For Business Persons, Only GST Collected From Customers Are Paying After Input Credit. Nothing From Your Pocket
  • Tension Free Business For Non Compliances
  • Avoiding Late Fees And Penalty

Error Free 

  • Total Elimination Of Clerical Error / Error- Free Return
  • Tax Robo Recommends/Suggests Tax Savings Plan & Products To Clients

Compliance after GST Registration 


  • File maintenance is very important
  • Maintain your GST invoice and input documents in proper ordering
  • Filing GST return before the due date is art of administration
  • Periodical reconciliation is required

Working Capital 

  • Plan your prearation GST invoices and their collection before the GST payment date
  • Consider month end prepartion GST Taxable invoices. If you have enough working capital.