Guwahati, Oct 30: Assam Chief Minister Himanta Biswa Sarma on Wednesday announced that the state government will donate its entire share of Goods and Services Tax (GST) revenue collected from Roi Roi Binale—the final film associated with late cultural icon Zubeen Garg—to the Kalaguru Artiste Foundation, an organisation founded by Zubeen to support artists, students, and people in distress.

Addressing the media after the Assam Cabinet meeting, Sarma explained that while there is no entertainment tax on cinema in the state, the Government of India levies GST on movie tickets—18% for tickets priced above ₹100 and 5% for those below ₹100. “Out of this GST, half is returned to the state after one month. For example, from 18% GST, 9% comes to the state; from 5%, 2.5% is returned,” he said.

The Chief Minister added that since Roi Roi Binale—“the last film dreamt by our beloved Zubeen”—is set to release in theatres on October 31, the government explored ways to honour the late musician’s memory. “As there is no provision for tax exemption under GST, we decided that the entire GST share received by the Assam government from this film will be donated to the Kalaguru Artiste Foundation,” Sarma said, noting that the decision was taken after Cabinet discussions and in consultation with Zubeen’s wife, Garima.

The Kalaguru Artiste Foundation, established by Zubeen Garg, has been instrumental in supporting financially weaker artists, providing disaster relief, and helping underprivileged students continue their education.

“This is our humble tribute to Zubeen Garg—a man who devoted his life to music, culture, and the people of Assam,” the Chief Minister said. “His legacy will not fade. We want to ensure that his humanitarian vision continues.”