New GST on Sporting Event: Exemption for Low-Priced Tickets – CAclubindia

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In a significant move, the Goods and Services Tax (GST) Council has restructured tax rates for sporting events in India, introducing a 40% GST slab for high-profile events like the Indian Premier League (IPL), while maintaining exemptions for low-priced tickets to recognized sporting events.
The tickets for recognized sporting events priced up to ₹500 remain exempt from GST. For tickets priced above ₹500, the standard 18% GST rate continues to apply. This exemption aims to make sports more accessible to the general public and encourage participation in grassroots and community-level sports.
Effective from September 22, 2025, the GST rate on tickets for premium sporting events such as the IPL has increased from 28% to 40%. This places these events in the same tax bracket as luxury goods and services like casinos and betting. As a result, ticket prices have risen accordingly. For instance:
These increases reflect the government’s classification of such events as luxury activities.
The revised GST structure aims to balance tax burdens by making entertainment more accessible for budget-conscious consumers while imposing higher levies on premium events with greater commercial value. While fans of high-profile events like the IPL may face increased costs, those attending recognized sporting events with lower-priced tickets will continue to benefit from exemptions, promoting inclusivity and wider participation in sports across India.
Which tickets are exempt from GST?
Tickets priced up to ₹500 for recognized sporting events are exempt from GST. This is aimed at encouraging sports attendance among common citizens.
What GST rate applies to tickets above ₹500?
Tickets priced above ₹500 for recognized sporting events will attract an 18% GST, while tickets for premium events like the IPL are taxed at 40%.
Will this affect grassroots sports?
No. The exemption for tickets up to ₹500 helps keep local and community-level sporting events affordable and accessible.
Are online ticket sales also subject to GST?
Yes, all ticket sales—whether online or offline—are subject to the applicable GST rates depending on the event and ticket price.
Published by
Poojitha Raam Vinay
(Practice )
Category GST   Report
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