The Karnataka government has granted a six-month exemption from State Goods and Services Tax (SGST) for the Kannada film Landlord, which addresses critical themes of social justice, land rights, and constitutional values. Released in theaters on January 23, 2026, Landlord aims to raise awareness about social inequality.
Background of the GST Exemption
On February 5, the Karnataka government announced this exemption following a request from the Karnataka Dalit Sangharsh Samiti (Ambedkar Vaada). The organization highlighted the film’s portrayal of the historical and ongoing struggles faced by Dalits and marginalized communities, particularly concerning land ownership, caste-based discrimination, and social justice.
Importance of the Film’s Message
The government recognized that Landlord delivers a powerful message centered on equality, brotherhood, and social justice, which are key tenets of the Indian Constitution. State officials emphasized that cinema is an impactful medium that can convey vital social issues to diverse audiences, including rural populations, students, youth, and working-class individuals.
Exemption Details
According to the government order, the SGST exemption applies to all cinemas and multiplexes in Karnataka for six months. During this period, theater owners are compelled not to charge GST for screenings of the film. The tax amount that would typically be collected will instead be covered by the state government.
However, the exemption comes with specific conditions. Theater owners must print a statement on entry tickets indicating the GST exemption in accordance with the government order. Additionally, they are required to submit billing records and relevant documents to the Commercial Taxes Department for verification. The reimbursement of the tax amount will be processed upon review and approval by the State GST Commissioner.
Funding and Support
The order also stated that the reimbursed tax amount will be allocated under a designated budget head specifically for film-related assistance.
Chief Minister Siddaramaiah remarked, “I have instructed the concerned authorities to grant tax exemption to the film Landlord, starring Duniya Vijay, which is based on themes of social inequality and caste-based exploitation.”
By promoting films like Landlord, the Karnataka government aims to foster a greater understanding of social issues and contribute to the ongoing dialogue surrounding equality and justice in society.