As India’s live entertainment landscape braces for GST 2.0, companies are recalibrating their strategies to adapt to the sweeping tax reforms that took effect on September 22, 2025. With simplified slabs of 5% and 18% and a new 40% “de-merit” rate for luxury and sin items, ultra-premium event tickets—think IPL cricket or high-profile concerts—face a significant tax burden. For Rounak Raj, founder of CULT 17, and his company, this shift is both a challenge and an opportunity.
Turning Policy into Strategy
Rounak Raj explains, “GST 2.0 has fundamentally changed the calculus for large-ticket events. But instead of seeing it as a barrier, we view it as a catalyst to innovate how we structure our productions.”
The company is doubling down on proprietary event IPs—its own branded festivals and concepts—rather than relying solely on one-off concerts. Flagship properties like CORE, SAFAR, MISFIT, and PRIVEE are being positioned not just as events but as multi-platform revenue ecosystems. Through merchandise, content licensing, and streaming opportunities, CULT 17 is mitigating the impact of higher taxation while delivering immersive experiences that build audience loyalty.
By packaging events as high-value experiences, CULT 17 can justify ticket pricing under the new GST framework. Bundling merchandise, content, or digital streaming—each potentially taxed differently—helps absorb the financial impact while creating a more holistic festival ecosystem
Tech-Driven Efficiency
Operational efficiency is central to CULT 17’s strategy under GST 2.0. From AI-assisted attendance forecasting to digital ticketing, reporting, and compliance, the company is streamlining logistics across production, staffing, and venue management. State-level incentives and cultural tourism programs are also being explored to offset costs, creating a blueprint for sustainable event production in a high-tax regime.
As tax expert Raghav Sharma notes, “Entertainment companies that create enduring brands rather than one-off shows will weather GST 2.0 far better. Strong IP is a hedge against taxation because communities pay for experiences, not just tickets.”
Curating Experiences, Not Just Concerts
What differentiates CULT 17 is its curatorial philosophy. By blending global electronic heavyweights like Sven Väth and Ben Klock with India’s biggest mainstream and independent artists, from Ritviz and Nucleya to Mika Singh and Guru Randhawa, CULT 17 stages experiences that transcend genres. “We don’t fit artists into scenes. We create scenes around energy, emotion, and environment,” says Rounak.
Its portfolio spans large-scale concerts, arena shows, beachside festivals, boutique productions, club takeovers, and residencies. While Bengaluru, Mumbai, and Goa remain key anchors, CULT 17 is deliberately expanding into emerging markets like Kolkata, Ranchi, Chennai, and Kochi—treating each city as a unique creative canvas rather than a commercial label. Internationally, its destination IP festival in Dubai set a precedent, drawing a cosmopolitan crowd and paving the way for expansions to Singapore, Sri Lanka, and Bangkok.
Audience Engineering and Brand Loyalty
CULT 17 has a finely tuned understanding of its audience: urban, culturally fluid, and experience-first. Attendees come as much for the ambiance, design, and emotional choreography as for the music. Alliances with design houses and digital-first brands reinforce the company’s experiential approach, ensuring that each event resonates long after the last track ends.
By transforming its festivals into ecosystem-driven platforms with merchandise lines, multi-city editions, and content opportunities, CULT 17 is creating a sustainable live entertainment model—one designed to thrive under GST 2.0 while continuing to push the boundaries of India’s concert and festival landscape.
A Blueprint for the Future
In the face of higher taxes and regulatory shifts, CULT 17 demonstrates that innovation in live entertainment is not just about production scale or artist lineups—it’s about building lasting brands, immersive communities, and multi-dimensional experiences. Under Rounak Raj’s vision, GST 2.0 becomes a catalyst for creating experiences that set a new benchmark for India’s live music scene.
