GROSS is 18% higher than NETT in almost all Indian states, except
1. Gujarat - There is a "upto" ₹25 service charge on every ticket. So say a ticket is ₹150 NETT + ₹25 service charge + ₹27 (18% of ₹150) = ₹202 that works around 34.5%. % changes since ₹25 is a fixed amount. On a ₹300 Nett ticket, it will be only 26%.
2. Maharashtra - Service charge is ₹9.
3. Tamil Nadu - Additional to GST, there is 8% Local Tax on Tamil Films, 20% on other languages. So for English/Hindi/etc films, total tax is 38% while for Tamil films its 26%.
4. Kerala - Every ticket has ₹5 Cess, 8.5% Entertainment tax and 18% is charged on (Nett+Cess+E Tax).
5. West Bengal - Service charge is ₹5