§  When will the donation be made.?

§  Can other states replicate this model.?

§  What is Kalaguru Artiste Foundation.?

§  Why did Congress demand tax-free status.?

§  Is 18% and 5% GST different across states.?

§  How much GST will the foundation receive.?

§  Why is Roi Roi Binale not tax-free as demanded.?

§  How many people will benefit from this donation.?

§  Was Garima Saikia Garg consulted about this decision.?

CM Sarma Donates GST from Roi Roi Binale to Kalaguru Foundation: In an extraordinary gesture honoring Assam’s beloved cultural icon Zubeen Garg, the state government announced Wednesday that it will donate its entire share of Goods and Services Tax (GST) collected from the late singer’s final film “Roi Roi Binale” to the Kalaguru Artiste Foundation—a charitable organization established by Garg himself to support struggling artists, flood victims and underprivileged students. The unprecedented decision, revealed by Chief Minister Himanta Biswa Sarma following a cabinet meeting on October 29, represents a unique intersection of cultural tribute, fiscal policy innovation and humanitarian commitment.

“The state government will exclusively hand over its share of the GST realized from the movie to the Kalaguru Artiste Foundation to support medical treatment of artistes, help flood victims and assist needy students in their academic pursuits,” Chief Minister Sarma announced to reporters. The decision was finalized after consultations with Garg’s widow, designer Garima Saikia Garg who consented to the proposal, ensuring that her late husband’s philanthropic vision continues through the very work that represents his final artistic statement.

The move comes as “Roi Roi Binale”—Zubeen’s dream project featuring his original voice recordings, musical compositions and acting in the challenging role of a blind artist—prepares for a historic nationwide release on October 31 across 46 cities with advance bookings already shattering every record in Assamese cinema history.

Understanding the GST Donation: How the Numbers Work

Chief Minister Sarma carefully explained the financial mechanics of the unprecedented GST donation arrangement, clarifying widespread misconceptions about entertainment taxation in Assam.

“There is no entertainment tax levied on films in the state,” Sarma emphasized, addressing demands from opposition Congress leaders who had called for making “Roi Roi Binale” tax-free. “This means there is no scope to offer any waiver, as some people had demanded. However, we can—and will—donate our GST share to honor Zubeen da’s legacy”.

·       The GST Structure on Cinema Tickets

o   Under India’s GST framework, cinema tickets attract different tax rates based on pricing tiers

-        Tickets priced above ₹100: 18% GST applies (9% Central GST + 9% State GST)

-        Tickets priced below ₹100: 5% GST applies (2.5% CGST + 2.5% SGST)

The Central government retains its share (9% or 2.5% depending on ticket price), which flows to the Union treasury as usual. The state’s share—the 9% or 2.5% portion that would normally accrue to Assam’s state revenues—will instead be transferred in its entirety to the Kalaguru Artiste Foundation approximately one month after collection.

“The state share is half of that rate and we get the money around a month later. We will then hand it over to the foundation,” Sarma explained. Given the extraordinary advance bookings already recorded—with pre-release business crossing ₹50 lakh and nearly all first-day shows across Assam’s 90 screens sold out—the GST contribution could amount to a substantial sum supporting the foundation’s charitable activities.

Cinema industry experts estimate that if “Roi Roi Binale” crosses the ₹100 crore gross collection mark as projected, the state’s GST share donated to the foundation could exceed ₹4-5 crore, representing one of the largest single philanthropic contributions to an artist welfare organization in Northeast India’s history.

Kalaguru Artiste Foundation: Zubeen’s Humanitarian Vision Lives On

The Kalaguru Artiste Foundation, established by Zubeen Garg during his lifetime, embodies the singer’s deep commitment to using his platform and resources for social good. The foundation operates across three primary humanitarian domains

·       Medical Support for Artists

o   The foundation provides financial assistance for medical treatment of artists from the film, music, theater and folk performance communities who lack access to adequate healthcare or face catastrophic medical expenses. Assam’s artistic community, particularly traditional performers and regional cinema workers, often struggle with healthcare costs, making this support crucial for their survival and continued creative work.

·       Flood Relief and Rehabilitation

o   Assam faces devastating annual flooding with the Brahmaputra and its tributaries displacing millions and causing extensive property and agricultural damage. The Kalaguru Foundation actively supports flood victims through emergency relief, rehabilitation assistance and long-term recovery programs, reflecting Zubeen’s personal connection to the suffering of ordinary Assamese people during natural disasters.

·       Educational Support for Underprivileged Students

o   The foundation provides scholarships, educational materials and academic support to economically disadvantaged students, helping them pursue their educational dreams despite financial constraints. This commitment reflects Zubeen’s belief that education represents the most powerful tool for social transformation and individual empowerment.

“Zubeen da created this foundation because he understood that artists, flood victims and poor students face similar struggles—they all need support to survive and thrive,” said a foundation trustee familiar with the organization’s operations. “Now, through his final film, he continues helping them even after his death. It’s poetic and powerful.”

The GST donation ensures that every ticket sold for “Roi Roi Binale” becomes not just a tribute to Zubeen’s artistry but a tangible contribution to the causes he championed throughout his life. Fans attending the film will know that a portion of their ticket price directly supports struggling artists, disaster victims and students—transforming the cinematic experience into an act of collective social responsibility.

Congress Demand vs. Government Response: The Tax-Free Debate

The government’s GST donation announcement came in direct response to a formal request from Assam Pradesh Congress Committee (APCC) president and Lok Sabha MP Gaurav Gogoi, who had written to Chief Minister Sarma on October 27 urging the state to declare “Roi Roi Binale” tax-free.

“I formally request the Government of Assam to declare the film tax-free across the state so that more people can watch and connect with Zubeen Garg’s final creative work,” Gogoi wrote in his letter. “Such a step would honour Zubeen’s lifelong commitment to elevating Assam’s cultural heritage and ensure that this last artistic contribution is accessible to audiences in every corner of the state.”

Gogoi emphasized that “Roi Roi Binale” had already witnessed “exceptional public response” with record-breaking advance ticket bookings, demonstrating “the collective desire of the people to celebrate his legacy on the big screen”. The Congress leader argued that tax exemption would lower ticket prices, making the film more accessible while serving as an appropriate tribute to Zubeen’s contributions to Assamese culture and language.

The demand gained traction following viral allegations that some cinema halls and online booking platforms had inflated ticket prices to exploit the unprecedented demand. Although the “Roi Roi Binale” production team and Cinema Hall Owners’ Association later clarified that price increases resulted from dynamic pricing algorithms on platforms like BookMyShow (which automatically raise prices after 60-80% of seats sell), not deliberate profiteering, the controversy fueled calls for government intervention.

Chief Minister Sarma’s response acknowledged the sentiment behind Gogoi’s request while explaining the constitutional and fiscal realities that make a traditional “tax-free” declaration impossible.

“There is no entertainment tax on films screened in the state, so there is no question of waiving it as requested by a section of society,” Sarma clarified. Unlike some Indian states that levy entertainment taxes in addition to GST, Assam abolished such taxes years ago as part of the GST implementation framework.

However, the government cannot unilaterally waive GST—a Union tax governed by the GST Council comprising Central and all state finance ministers. The 18% and 5% GST rates on cinema tickets represent national policy decisions that individual states cannot override through exemptions.

“Rather than pursue a legally impossible tax waiver, we chose a constitutionally sound and practically effective alternative—donating our state share to Zubeen da’s own foundation,” Sarma explained. “This ensures maximum social benefit while respecting GST framework integrity.”

The innovative approach effectively achieves the spirit of Gogoi’s request—channeling film revenues toward public benefit—while navigating the constraints of India’s fiscal federalism.

Historic Box Office Performance: Unprecedented Demand Signals Blockbuster

The GST donation’s potential impact depends directly on “Roi Roi Binale’s” box office performance, which all indicators suggest will be extraordinary by Assamese cinema standards.

·       Advance Booking Records Shattered

o   Within hours of bookings opening on October 24, over 57,920 tickets were sold—a figure representing the highest 24-hour advance booking for any Assamese film in history. Multiple cinema halls across Assam reported complete sellouts for opening day within minutes, forcing theaters to add additional shows starting as early as 6:00 AM to accommodate demand.

o   “All first-day tickets for the film to be shown on 90 screens in Assam have been pre-booked,” confirmed a production team member. “To meet the unprecedented demand, cinema halls across the state have added early morning shows, some starting as early as 6 AM.”

o   In Guwahati, multiplexes like Cinepolis, PVR and INOX dedicated nearly all screens to “Roi Roi Binale,” with some venues scheduling 19 shows per day. Cinema halls in Jorhat, Siliguri, Dibrugarh, Tezpur and smaller towns across Assam reported similar patterns of overwhelming advance interest.

·       Nationwide Release Breaks Barriers

o   For the first time in Assamese cinema history, a regional film will release simultaneously across 46 major Indian cities including Mumbai, Delhi, Bangalore, Hyderabad, Kochi, Bhubaneswar, Chandigarh, Ahmedabad, and Dehradun. The unprecedented national distribution reflects both the massive Assamese diaspora presence in these cities and the broader cultural resonance of Zubeen’s final artistic statement.​

o   “The film will be released in 46 cities across the country on October 31, including in cities like Kochi, Bhubaneswar, Chandigarh, Ahmedabad, and Dehradun,” reported Assam Tribune. Major metropolitan multiplexes outside Assam have allocated screens specifically for “Roi Roi Binale,” recognizing the potential for strong non-Assamese audience crossover given the film’s emotional backstory and musical appeal.​

·       Pre-Release Business Crosses ₹50 Lakh

o   Industry analysts confirmed that “Roi Roi Binale” has already generated over ₹50 lakh in pre-release business through satellite rights, music licensing and advance booking commissions—setting a new benchmark for Assamese cinema commercial viability.

·       Box Office Projections

o   Conservative industry estimates project opening day collections in the ₹8-12 crore range across all territories with first-weekend numbers potentially crossing ₹30-40 crore if the momentum sustains. If the film maintains strong word-of-mouth and repeat viewership driven by emotional attachment to Zubeen’s memory, it could become the first Assamese film to cross ₹100 crore gross worldwide—a milestone that would revolutionize perceptions of regional cinema commercial potential.

o   Given these projections, the state government’s GST contribution to Kalaguru Foundation could range from ₹4-8 crore depending on final box office performance—representing transformative funding for the foundation’s humanitarian programs.

October 31 Release: Fulfilling Zubeen’s Final Wish

The October 31, 2025 release date carries profound emotional significance, representing the exact date Zubeen Garg himself chose for his dream project’s unveiling.

“Zubeen Garg wanted this movie to be released on 31st October, so we have decided to release it on the same date, not just in Assam but nationwide,” confirmed filmmaker Rajesh Bhuyan, who directed the musical love story over three years of collaboration with Zubeen. “Zubeen Garg’s voice is almost 80-90% clear, as we had recorded it using a lapel mic. So we will use his original voice only.”

The film features Zubeen in the challenging role of a blind artist navigating love, music and destiny—a character he invested deeply in portraying with authenticity and emotional depth. Though voice dubbing remained incomplete at the time of his death, the production team confirmed that 80-90% of Zubeen’s dialogue was captured with lapel microphones during filming, preserving his original voice for the majority of the film.

“We were working on this movie for the last three years. The story and music of the movie were by Zubeen Garg... This was the first musical Assamese movie,” Bhuyan explained. “We had completed almost all the work on the movie, except for the background music.”

·       Garima Saikia Garg described her late husband’s passion for the project: “He was very passionate about it and was planning to release it on October 31. Perhaps we should now start working on the film and keep the date as he had thought”.

In early October, emotional scenes unfolded at a private university campus in Guwahati where the production wrapped final sequences that Zubeen would have filmed himself. Garima, alongside Zubeen’s sister Palmee Borthakur and family members, appeared on set to complete remaining shots needed during editing.

“This was Zubeen’s dream project. While editing, we felt that a few sequences were still needed here. It was supposed to be wrapped up after Zubeen’s return from his Singapore tour, but that couldn’t happen. We are completing it now as he wished,” Garima told reporters on set.

Cabinet Decisions: Flood Management and Land Rights

While the “Roi Roi Binale” GST donation dominated headlines, Chief Minister Sarma also announced several other significant cabinet decisions during the October 29 press conference.

·       Brahmaputra Flood Management Project - Phase 2

o   The cabinet approved ₹2,205.75 crore in additional state funding for the second phase of the Asian Development Bank-backed “Climate Resilient Brahmaputra Integrated Flood and Riverbank Erosion Risk Management Project”. The multi-year initiative addresses Assam’s chronic flooding challenges through embankment strengthening, riverbank protection, early warning systems, and climate-resilient infrastructure development.

o   The Flood and River Erosion Management Agency of Assam will serve as the project management unit, while the Water Resources Department and Assam Agroforestry Development Board (AADB) will function as project implementation units. The substantial state co-financing demonstrates the government’s commitment to long-term flood resilience, particularly relevant given that the Kalaguru Foundation’s flood victim support programs will operate alongside these structural interventions.

·       Hereditary Land Rights for Moran and Matak Communities

o   In another major decision with implications for indigenous rights and social justice, the cabinet approved the settlement of hereditary land rights for members of the Moran and Matak communities. Chief Minister Sarma indicated this would follow the same model used for tribal communities under Mission Basundhara 2.0, the state’s ambitious land rights documentation and settlement program.

o   The decision addresses long-standing grievances of these indigenous Assamese communities regarding land tenure security and recognizes their historical connections to ancestral lands. By extending the Mission Basundhara framework to Moran and Matak communities, the government aims to provide legal clarity and economic security to thousands of families.

Read More: Cyclone Montha Weakens to Deep Depression But Bengal Braces for Days of Heavy Rain: Yellow and Orange Alerts Issued Across Districts

Death Investigation Continues: Seven Arrests, Custody Extended

Even as Assam celebrates Zubeen’s artistic legacy through “Roi Roi Binale,” the investigation into his mysterious death in Singapore on September 19 continues to unfold with troubling allegations and ongoing judicial proceedings.

A Guwahati court on October 27 extended the judicial custody of five key accused in the case for another 14 days. The accused—festival organizer Shyamkanu Mahanta, Zubeen’s manager Siddharth Sharma, his cousin and police officer Sandipan Garg and two personal security officers Nandeshwar Bora and Paresh Baishya—were presented before the Chief Judicial Magistrate (CJM) via video conferencing from Baksa district jail, where they have been held under strict security following violent protests during their transfer.

Additionally, band members Shekharjyoti Goswami and co-singer Amritprava Mahanta remain in judicial custody at Haflong prison in Dima Hasao district after their arrests on October 16. None of the seven accused have yet applied for bail.

In shocking court documents, Goswami has alleged that Zubeen was “poisoned” in Singapore and that Sharma and Mahanta “deliberately chose a foreign venue to conceal their conspiracy”. While these allegations remain unproven and are subject to ongoing investigation, they have intensified public demand for answers about the circumstances surrounding the beloved singer’s death.

The Special Investigation Team (SIT) led by Special DGP Munna Prasad Gupta has coordinated with Singapore Police Force, which has agreed to share CCTV footage, witness statements and forensic evidence under the Mutual Legal Assistance Treaty framework. The SIT has recorded statements from over 70 people and continues investigating multiple angles including financial irregularities, negligence and potential criminal conspiracy.

As “Roi Roi Binale” prepares for release, the #JusticeForZubeenGarg movement has crossed three million social media mentions with fans demanding transparency and accountability in the investigation while simultaneously honoring the artist’s memory through overwhelming support for his final film.

A Tribute That Keeps Giving: The Larger Significance

·       The Assam government’s decision to donate its GST share from “Roi Roi Binale” to Kalaguru Artiste Foundation represents more than creative fiscal policy—it establishes a potentially replicable model for how governments can honor cultural icons while advancing social welfare objectives.

·       Rather than symbolic gestures or one-time commemorative events, this approach creates a sustainable funding stream for humanitarian causes the departed artist championed. Every ticket sold becomes both a cultural tribute and a social contribution, transforming commercial success into collective good.

·       For Assam’s artistic community, the decision signals governmental recognition of the precarious economic conditions facing performers, composers and creators outside mainstream commercial circuits. The medical support, flood relief and educational assistance funded through the GST donation will directly benefit thousands of individuals and families connected to Assam’s rich cultural traditions.

·       For flood victims—a reality affecting millions of Assamese people annually—the foundation’s work provides crucial gap-filling support that complements but does not replace government disaster response programs. The combination of the government’s ₹2,205 crore Brahmaputra flood management infrastructure investment and the Kalaguru Foundation’s direct victim assistance creates a comprehensive approach addressing both structural and immediate humanitarian needs.

·       For underprivileged students, the foundation’s educational support opens doors that economic circumstances would otherwise close, potentially transforming life trajectories and contributing to Assam’s human capital development.

·       As cinema halls across Assam prepare to open their doors at dawn on October 31, fans will not merely watch a film—they will participate in a collective act of remembrance, celebration and social responsibility that honors Zubeen Garg’s multifaceted legacy as artist, humanitarian and cultural ambassador for Assam.

·       “This framework ensures that Zubeen da’s final work continues his lifelong mission of uplifting the vulnerable and celebrating Assamese culture,” Chief Minister Sarma concluded. “Every show, every ticket, every moment of his voice and artistry on screen will support the causes he lived for. That is the most fitting tribute we can offer.”

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