Services
GST rate on Cinema ticket (up to ₹100)
Cinema tickets up to ₹100 are taxed at 5% GST; above ₹100 it is 18%.
GST rate
5%
SAC code
999692
Intra-state split
2.5% CGST + 2.5% SGST
The GST rate on cinema ticket (up to ₹100) in India is 5% under GST 2.0, classified under SAC code 999692. For an intra-state sale this is split as 2.5% CGST and 2.5% SGST; for an inter-state sale it is charged as a single 5% IGST.
This is a commonly-applicable rate for quick reference under GST 2.0 (effective 22 September 2025). Rates and classifications can change with GST Council notifications — verify the exact rate on the official GST portal before issuing tax invoices.
Bill cinema ticket (up to ₹100) with the right GST
PocketGST puts the correct HSN/SAC code and GST rate on every invoice line, splits CGST/SGST or IGST automatically, and works offline.
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