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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 himself to support artists, students, and people in distress.
Addressing the media after the Assam Cabinet meeting, the Chief Minister said, “In Assam, there is no entertainment tax on cinema. But the Government of India collects GST on movie tickets—18% for tickets priced above ₹100 and 5% for tickets priced 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 continued, “Roi Roi Binale, the last film dreamt by our beloved Zubeen, is releasing in theatres on 31st October. Since there is no provision for tax exemption—because it is not entertainment tax but GST collected by the Centre—we asked ourselves what the state could do. After discussions in the Cabinet and taking the advice of Zubeen’s wife Garima, we have decided that the full GST share received by the Assam government from this film will be donated to the Kalaguru Artiste Foundation.”
The Kalaguru Artiste Foundation, established by Zubeen Garg, has been instrumental in supporting a wide range of humanitarian initiatives—assisting financially weak artists, providing relief during floods and natural disasters, and helping underprivileged students continue their education. The Chief Minister said the government wanted to honour Zubeen’s legacy not through words but through meaningful action.
“This is our humble tribute to Zubeen Garg—a man who gave his life to music, culture, and the people of Assam. His legacy will not fade. We want to ensure that his humanitarian vision continues,” Sarma added.
A Tribute Beyond Statements
The decision marks a rare instance where cultural emotion has translated into state policy action. Zubeen Garg, who passed away earlier this month, was not just a musician—he was a movement, a voice of the masses, and a fearless cultural crusader. His sudden demise plunged Assam into mourning, and Roi Roi Binale, a film he passionately worked on till his last days, has now become a symbol of his unfinished dreams.
With this announcement, the Assam government has signaled a historic gesture—transforming revenue into remembrance and policy into purpose.
A Film That Has Become a Legacy Project
Despite hurdles during production, Roi Roi Binale has been nearly completed in Mumbai through heartfelt collaboration from Zubeen’s close associates and film crew. The film now stands not just as a cinematic release but as a tribute from Assam to one of its greatest sons.
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