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IPL tickets enter 40% GST bracket, classified as luxury

FROM 22 SEPTEMBER, the revised Goods and Services Tax (GST) structure will make Indian Premier League (IPL) tickets far more expensive, with the tax rate jumping from 28% to 40%.

This move pushes IPL tickets into the highest GST bracket—alongside casinos, race clubs, and luxury goods—marking a hefty price rise for cricket fans nationwide.

The change highlights a clear shift in how sports entertainment is treated under tax law. While cinema tickets priced up to Rs.100 will now attract just 5% GST (down from 12%), and those above Rs.100 remain at 18%, premium sporting events such as the IPL are being positioned as luxury experiences rather than accessible entertainment.

Although the GST Council has defended the reform as part of ‘revenue alignment’, it effectively draws a sharp line between grassroots sport and commercial tournaments. Regular cricket matches continue to be taxed at 18%, leaving the IPL and similar leagues singled out for the 40% slab, Business Today reported.

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