'Article 370' to 'Tanhaji': Movies that were exempted from tax
State governments have often declared movies as tax-free. The entertainment tax paid on a movie ticket is divided equally between the Centre and the states. When the latter declares a film tax-free, the entertainment tax is cut by 50%. Though it barely has an impact on the audience's pocket, it does create awareness for the film. Here are recent examples of tax-free Hindi movies.
'Article 370'
Aditya Suhas Jambhale's Article 370 is the latest movie that has been made tax-free. The Mohan Yadav-led Madhya Pradesh (MP) government made the Yami Gautam Dhar and Priya Mani starrer tax-free in the state. The announcement was made by the Chief Minister on Thursday. Released countrywide on February 23, the film is backed by Uri: The Surgical Strike director, Aditya Dhar.
'The Kerala Story'
Directed by Sudipto Sen, The Kerala Story was made tax-free in Bharatiya Janata Party (BJP)-led states - Haryana, Uttar Pradesh (UP), and MP. Starring Adah Sharma in the lead, it showed the religious conversion of Hindu women to Islam in Kerala, who were then forced to join ISIS. The controversial movie, released in 2023, earned over Rs. 300 crore at the box office.
'The Kashmir Files'
Vivek Agnihotri's controversial movie, The Kashmir Files, was made tax-free in at least nine BJP-led states including Gujarat, Haryana, and Uttarakhand. In Assam, the government declared a half-day for its employees to watch the film. Released in March 2022, it revolved around the exodus of Kashmiri Pandits from the Valley, featuring Anupam Kher, Darshan Kumar, Mithun Chakraborty, and Pallavi Joshi.
'Tanhaji: The Unsung Warrior'
Om Raut's periodical drama Tanhaji: The Unsung Warrior, starring Ajay Devgn and Saif Ali Khan as Maratha warrior Tanhaji Malusare and Aurangzeb's Rajput general Udaybhan Singh Rathore, respectively. It was made tax-free in Maharashtra and UP. The 2020 film was based on the Battle of Sinhgad fought between the Marathas and the Mughals. Marathas, led by Malusare, became victorious by capturing the fort.