Archive · 8 Aug 2025

Bombay HC Upholds Entertainment Duty on Online Booking Fees

Bombay HC Upholds Entertainment Duty on Online Booking Fees

Imagine you're buying movie tickets online.

The government in Maharashtra wants to collect taxes on the extra fees you pay to book online, like a "convenience fee."

The Bombay High Court said this is okay.

Some companies, like movie theaters, argued that the fees were for a different service and shouldn't be taxed.

But the court said the online booking fee is part of the whole movie-going experience, so it can be taxed.

The court also said that this tax isn't a new one, just a different way of measuring an existing one.

Therefore, the court decided the government can continue to tax the convenience fee.

Sources