The Assam government has announced that it will refund ₹2.29 crore of Goods and Services Tax (GST) collected from the screening of ‘Roi Roi Binale’, the final film of legendary Assamese cultural icon Zubeen Garg. The announcement was made on January 1.
The refunded amount will be handed over to the Kalaguru Artiste Foundation, an organisation established by Zubeen Garg, following consultations with his family members.
The Assam government will refund ₹2.29 crore GST collected from the screening of ‘Roi Roi Binale’, the last film of Zubeen Garg. The amount will be donated to the Kalaguru Artiste Foundation to support artistes, flood victims, and needy students, officials announced on January 1.
How the GST amount was generated
Although Assam does not levy entertainment tax, the state receives a share of GST from movie ticket sales. As per official clarification:
- 18% GST is applied on tickets priced above ₹100
- 5% GST is applied on tickets priced below ₹100
- 50% of the GST amount accrues to the state government
From the theatrical run of Roi Roi Binale, the state’s GST share amounted to approximately ₹2.29 crore.
Funds to support social and cultural causes
The Chief Minister stated that instead of retaining the revenue, the government decided to return the entire GST amount to the Kalaguru Artiste Foundation. The foundation supports:
- Medical treatment for artistes
- Assistance to flood-affected families
- Support for economically needy students
Officials said the decision reflects both respect for Zubeen Garg’s legacy and alignment with the social objectives he actively championed during his lifetime.
About Roi Roi Binale
Roi Roi Binale premiered on October 31, 2025, and was exclusively screened across Assam as a tribute to Zubeen Garg. The film witnessed unprecedented audience turnout, with fans across the state flocking to theatres to watch the artist’s final cinematic work.
Industry observers noted that the scale of viewership significantly contributed to the GST revenue generated from ticket sales.
Public and industry response
The announcement has received widespread appreciation from members of the film fraternity, cultural organisations, and fans. Many have described the move as a rare and symbolic gesture by the state government, acknowledging the cultural contribution of an artist who shaped Assam’s modern musical and cinematic identity.
What happens next
The government is expected to complete the formal process of transferring the refunded GST amount to the Kalaguru Artiste Foundation. Further details regarding the utilisation of the funds are likely to be shared by the foundation in due course.
Frequently Asked Questions
The government decided to refund its GST share as a tribute to Zubeen Garg and to support social causes through the Kalaguru Artiste Foundation.
The state will refund approximately ₹2.29 crore collected as its share of GST from the film’s ticket sales.
