GST for Musicians in India: Registration, Rates and

Gig money is a supply of services. Here's when GST kicks in for performers, and the exemptions most indie artists never hear about.

This is general information, not tax advice. Rules change; confirm with a chartered accountant.

When you must register

Under Section 22 of the CGST Act, a supplier must register in a state if aggregate turnover in a financial year exceeds ₹20 lakh — or ₹10 lakh if supplying from a special category state. Gig fees, session fees, brand work and licensing income all count toward turnover.

The folk and classical exemption

The GST rate schedule exempts services by an artist performing in folk or classical art forms of music, dance or theatre where the consideration for the performance is not more than ₹1,50,000. The exemption does not apply when the artist acts as a brand ambassador. Contemporary indie, rock or hip-hop sets don't fall in this entry.

What rate applies otherwise

Recreational and cultural services under SAC 9996 are generally taxed at 18% (9% CGST + 9% SGST, or 18% IGST inter-state) unless a specific entry applies. Your CA should confirm the right SAC for your invoices.

Reverse charge on copyright

Notification 22/2019 added supplies by a music composer, artist or the like of a copyright in original musical works to a music company or producer to the reverse-charge list — the company pays the GST, not you. Prasar Bharati's finance circular applies the same reading.

Ticket-side note

Admission to a concert or musical performance where the ticket is not more than ₹500 per person is exempt; above that, GST applies to admission. Relevant if you self-promote shows — see gigs, venues and permits.