Vicky Kaushal's 'Chhaava' declared tax-free in 3 States, Other BJP-Ruled States May Follow Suit

The historical epic Chhaava, starring Vicky Kaushal and Rashmika Mandanna, has been declared tax-free in three BJP-ruled states: Madhya Pradesh, Goa, and Chhattisgarh. The film, directed by Laxman Utekar, is based on the life of Chhatrapati Sambhaji Maharaj, the valiant son of Chhatrapati Shivaji Maharaj. Given its strong historical and cultural significance, more states, particularly Maharashtra, are expected to follow suit and grant tax exemptions.

Chhaava Gains Tax-Free Status in Madhya Pradesh, Goa, and Chhattisgarh

Madhya Pradesh Chief Minister Mohan Yadav was the first to make the tax-free announcement. On the occasion of Chhatrapati Shivaji Maharaj’s birth anniversary, he declared the exemption and posted a video on his official X (formerly Twitter) handle. His post, translated from Hindi, read, "On the occasion of Chhatrapati Shivaji Maharaj's birth anniversary, I announce the tax-free release of the Hindi film, 'Chhaava,' based on his son Sambhaji Maharaj."

Following Madhya Pradesh, Goa’s Chief Minister Pramod Sawant also declared Chhaava tax-free on the same occasion, further boosting the film's accessibility. Most recently, Chhattisgarh Chief Minister Vishnu Deo Sai announced the film’s tax-free status on Thursday, stating that Chhaava is "not just a movie but also a tribute to our historical traditions, courage, and self-respect."

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Maharashtra Expected to Follow

Maharashtra, the land of the Marathas and home to Chhatrapati Sambhaji Maharaj’s legacy, is also expected to waive taxes on the film. While an official announcement has yet to be made, Maharashtra Chief Minister Devendra Fadnavis acknowledged the growing demand for tax exemption.He explained that entertainment taxes were removed in Maharashtra in 2017 but assured that the government would explore ways to support and promote the film for a wider audience.

Read More: 7 States Grant Tax Exemption to film ‘The Sabarmati Report’

When is a Film Declared Tax-Free?

There are no fixed criteria for a film to receive tax exemption. The decision rests with individual state governments, which assess a film’s social, historical, and cultural impact before granting tax-free status. Generally, films that portray inspiring real-life figures, significant historical events, or socially relevant messages are considered for exemption. By making a film tax-free, state governments aim to make it more accessible to a larger audience.

How Much Cheaper Do Film Tickets Get?

Before the introduction of the Goods and Services Tax (GST) in 2017, states levied an entertainment tax on movie tickets, which varied across states, with Maharashtra and Uttar Pradesh imposing higher rates. Once a film was declared tax-free, this entertainment tax was waived, significantly reducing ticket prices.

Under the GST regime, movie tickets were initially taxed at a flat 28% rate. Later, two slabs were introduced: tickets below Rs.100 attract 12% GST, while those above Rs.100 are taxed at 18%. The revenue is split equally between the central and state governments.

When a state declares a film tax-free, only the State GST (SGST) component is waived, while the Central GST (CGST) remains. This typically results in a price reduction of 6% to 9%, depending on the ticket price.

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Read More: Entertainment Tax Limited to Ticket Price for Cinema Entry, not to Online Booking: Supreme Court

Politics and the History of Tax-Free Films in India

Granting tax-free status to films is often influenced by political motivations. Governments frequently use tax exemptions to promote films that align with their cultural or ideological perspectives. Films highlighting historical and patriotic narratives tend to receive support, especially in BJP-ruled states.

Recently, The Sabarmati Report, a film depicting the 2002 Godhra train burning, was granted tax-free status in multiple BJP-governed states. Similarly, The Kashmir Files, a controversial yet commercially successful film that depicted the exodus of Kashmiri Pandits, was made tax-free in several states, further fueling debates about political influence in cinema.

Historically, critically acclaimed films like Richard Attenborough’s Gandhi (1982), which chronicled the life of Mahatma Gandhi, were also declared tax-free to ensure widespread viewership. Other notable films that have received similar treatment include Mangal Pandey: The Rising (2005), Bhaag Milkha Bhaag (2013), and Mary Kom (2014), all of which depicted real-life national heroes.

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Conclusion

The tax-free status granted to Chhaava in BJP-ruled states is a testament to the film’s historical significance and cultural impact. With Maharashtra likely to follow suit, the film’s accessibility will increase, ensuring that more audiences experience the story of Chhatrapati Sambhaji Maharaj. However, the recurring trend of politically motivated tax exemptions continues to spark discussions on whether such decisions serve the greater good or are driven by ideological considerations

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