GST & Statutory Tax Information

1. GST Compliance & Service Classification

Under the Indian Goods and Services Tax (GST) framework, digital short cinema streaming services provided by Kiru Chitra fall under the classification of Online Information Database Access and Retrieval (OIDAR) Services.

2. Consumer Pricing & Tax Invoices

To ensure 100% price transparency for cinema viewers, all ticket prices displayed on Kiru Chitra (e.g., ₹29, ₹39, ₹49) are fully inclusive of the 18% GST. You will never encounter unexpected checkout surcharges or convenience fees.

3. Filmmaker Royalty Payouts & TDS Withholding

Kiru Chitra operates a direct 90% creator revenue share model. In accordance with the Indian Income Tax Act, 1961, statutory Tax Deducted at Source (TDS) is deducted on digital content royalties prior to payout:

• Section 194C / 194J Compliance: Filmmaker disbursements are categorized under professional and technical royalty payments for digital content exhibition.
• Mandatory PAN Requirement: Filmmakers must furnish a valid Indian Permanent Account Number (PAN) during film submission. In the absence of a verified PAN, statutory TDS is mandated at the maximum marginal rate (20%) as per Section 206AA.
• Quarterly Form 16A: Kiru Chitra deposits deducted withholding tax directly to the Central Government against the creator's PAN, issuing Form 16A certificates quarterly for credit in the filmmaker's Annual Information Statement (AIS / Form 26AS).

4. Corporate & Entity Identification