GST on IPL Tickets 2026: GST Rate, HSN Code and Tax Calculation – ClearTax

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Updated on: Feb 16th, 2026
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3 min read

The GST Council has introduced a new tax rate of 40% from 22nd September 2025 on IPL tickets and other activities like casinos, betting, gambling, lotteries and online gaming, placing them separately in a high tax rate category. The IPL cricket matches include entry fees, ticket fees, etc.; all such fees constitute a taxable supply liable to the levy of GST.
Key Takeaways
Indian Premier League Cricket matches are classified as a taxable supply under GST, i.e., admission to a sporting event. GST on IPL tickets refers to the tax imposed on the entry passes sold for Indian Premier League[IPL] matches. Paid entries to sporting events, such as IPL matches, are treated as taxable supplies of services. This tax is collected by the event organiser or ticketing platform and remitted to the government.
IPL ticket sales are classified under Service Accounting Code [SAC] 9996, which broadly covers “Recreational, Cultural, and sporting services”
Under the revised structure of GST, effective from 22nd September 2025, the rate of GST on IPL tickets is 40%, falling under a special high tax category applicable to luxury and demerit services like betting, casinos and other similar activities.
Since it is a service, it falls under the SAC (Service Accounting Code) classification. It is classified under SAC 9996.
Important Distinction
GST has a significant impact on the final price of IPL tickets, as the tax is charged over and above the base ticket value. Spectators pay a substantially higher amount compared to earlier tax rates.
For example:
Particulars 
Amount
Base Ticket Price 
2,000
GST @40%
800
Final Ticket Price
2,800
The sports market in India roughly contributes around 8% of the annual income of the nation. Given the fondness of cricket among the Indian population, there is a significant change given by the event organisers and ticket platforms to the cricket audience in experiencing the performance of the sport.
The sports market in India is still growing despite the rise in taxes. The non-compliance with the GST for the ticketing websites and the franchise holders could result in severe fines, according to sports market analysts, since the IPL remains a significant source of revenue.
In summary, GST on IPL tickets is levied at a uniform 40% rate under the entertainment and sporting services category. While this higher tax rate significantly increases the final ticket price for spectators, it brings consistency and transparency in the taxation of large-scale commercial sporting events across India. 
It is classified as a luxury entertainment service, and it is observed that there is a significant increase in the final ticket price. Understanding the revised GST structure on IPL and cricket match tickets helps spectators, organisers, and businesses make informed pricing, compliance, and financial decisions.
The rate at which the GST is to be paid on IPL tickets is standardised as 40%, which is applicable to all categories of the Indian Premier League. The Indian Government declared the IPL as a luxury service of the entertainment sector on September 22nd, 2025.
Yes, it has. The GST rate has been increased from 28% to 40% in September 2025. The previous information about the same rate being operational is outdated. This will equate the prices of IPL matches with those of casinos and other luxury services.

Other professional sports like the football leagues (ISL), badminton championships, and international matches of cricket, movies, and the cinema business, are liable to pay tax at the rate of 18% with respect to the cost of the tickets above ₹500. 
I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 8+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more
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