GST on IPL Tickets 2026: GST Rate, HSN Code & Tax Calculation

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

• GST applicable for the ticket of IPL sold during the Cricket match that took place in India is 40%. This is because it is a ‘luxury/premium cricket entertainment service’.
• The rate of GST on the sale of IPL Tickets is hiked to 40% from 28%, effective September 2025.
• The IPL Match gets a Special Luxury Tax Slab, like for all other entertainment services.
• The GST is broadly applicable to the total amount fixed in the ticket distributed to the public.
• In the case of cricket matches that are government-approved, admit tickets up to ₹500 are exempt with 0% GST. Further, 18% GST is applicable on tickets above ₹500.

What is GST on IPL Tickets?

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”

GST Rate on IPL Tickets 

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.

GST Classification and HSN Code

• Nature: Supply of Service
• Category: Admission to sporting events
• Service Type: Recreational, cultural and sporting services

Since it is a service, it falls under the SAC (Service Accounting Code) classification. It is classified under SAC 9996.

Important Distinction

• IPL, Casinos, Race Club: Admission to these events now attract 40% tax rate
• Other Professional Sports: Professional leagues such as the Indian Super League (ISL), Pro Kabaddi, and international cricket matches generally fall under the 18% tax bracket.

Impact of GST on IPL ticket prices

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:

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.