The Karnataka government has announced a six-month exemption from State Goods and Services Tax (SGST) for the Kannada feature film Landlord, which focuses on social justice, land rights and constitutional values. Landlord was released in theatres on January 23, 2026.
The decision came on 5 February, following a representation submitted to the Chief Minister by Karnataka Dalit Sangharsh Samiti (Ambedkar Vaada). The organisation had urged the government to support the film, stating that it portrays the historical and continuing struggles of Dalits and marginalised communities, particularly in relation to land ownership, caste-based oppression, and social inequality.
The government, in its order, observed that the Landlord carries a strong message on equality, fraternity, and social justice as enshrined in the Constitution of India. It also noted that cinema remains an effective medium to communicate social issues to a wide audience, including rural populations, students, youth, and working-class communities.
As per the order, the SGST exemption will be applicable for six months across all cinema theatres and multiplexes in Karnataka. During this period, theatre owners have been directed not to collect GST from viewers for screenings of the film. The tax amount that would otherwise be collected will instead be borne by the state government.
The exemption, however, is subject to specific conditions. Theatre owners must clearly print a statement on entry tickets indicating that GST exemption has been granted as per a Karnataka government order. They are also required to submit billing records and relevant documents to the Commercial Taxes Department for verification. Reimbursement of the tax amount will be processed only after scrutiny and approval by the State GST Commissioner.
The order further clarified that the reimbursed tax amount will be adjusted under a designated budget head meant for film-related assistance.
Chief Minister Siddaramaiah said, “I have instructed the concerned authorities to grant tax exemption to the film Landlord, starring Duniya Vijay, which is based on the themes of social inequality and caste-based exploitation,” he said.