Creativity's case for exempt GST

A GST on art and performances will give little revenue to govt as market for art is still very small

The Goods and Services Tax (GST) Council is to meet in Srinagar on May 18 to finalise the rates on individual items and services. Hopefully, it will decide on a nil rate on the work of writers and poets, art work such as paintings and sculptures, and performances of classical music, folk dance, theatre artists and the like. 

India has one of the world’s largest collections of songs, music, dance, theatre, folk traditions, performing arts, rites and rituals, paintings, sculptures and writings – an intangible cultural heritage of all humanity. Art is an expression of a person or group that are symbolic of the traits, morals, and native characteristics of society. The ability of artists to manipulate the form and experience of their art enriches a nation’s culture that represents a set of shared attitudes, values, goals and practices. The arts provide a way for people to explore possibilities to notice the world around us. So, the creativity of artists cannot be treated like commodities and taxed.

Most artists spend years trying to hone their skills; yet, live in uncertainty about when their work will be sold and for how much. A few succeed and earn fame and fortune; the rest spend their lives aspiring for fulfilment.

To make their work more expensive through taxes would make it more difficult for them to sell their wares or skills. They have no issues paying tax on their income. However, subjecting each of their works or performances to taxes and imposing onerous compliance burdens would divert them from their core competence of creativity. 

With due encouragement, art and culture can earn more foreign exchange. Not only through export of paintings, sculpture, etc, and live performances abroad, but also by attracting tourists. Millions visit Europe each year to have a glimpse of the great works of paintings and sculptures on display. Why can’t we create a conducive environment for artists whose work will attract tourists, instead of merely relying on historical monuments?  

A GST on art and performances will give little revenue to the government, as the market for art is still very small. It is not a daily necessity. Many art galleries attract visitors who gape at the exhibits and walk off. Few corporate houses patronise art. We can hardly see any building that has aesthetic appeal or houses anything of artistic value. With the advent of YouTube that offers multiple choices for watching performances, few attend live performances — these are getting fewer and unviable. No wonder most parents give their children a job-oriented education, rather than letting them take a creative pursuit. 

We have a great tradition of art and culture. But, resting on past glories will not get us very far. We need to nurture the artists and performers who are driven not by great prospects but by their passion, for creativity and excellence in their work. Artists are not well organised; each is busy with his or her own work. So, their concerns remain muted. We have a ministry for art and culture that few artists respect. It can now stand up for the community it claims to serve. Asking the GST Council to not levy the tax on art and live performances will be a good start.

E-mail: tncrajagopalan@gmail.com