The Asia Cup 2025 is not just about cricket it’s a multi crore advertising and earning opportunity for both government and businesses. With ad slots priced as high as ₹16 lakh for just 10 seconds, businesses are eyeing prime visibility during the tournament, especially the much-anticipated India-Pakistan clashes.

However, before investing in these ad packages, advertisers must understand the financial implications, GST liability, income tax deductions, and legal compliance involved.

Asia Cup 2025 Ad Rates: A Financial, GST & Income Tax Perspective

Asia Cup 2025 Advertising Rates

• TV Ad Packages
  • 10-second ad slot (India matches): ₹14–₹16 lakh
  • Co-presenting sponsorship: ₹18 crore
  • Associate sponsorship: ₹13 crore
  • Spot-buy package: ₹16 lakh per 10 seconds (\~₹4.48 crore bulk deal)
• SonyLIV Digital Packages
  • Co-presenting & highlights partner: ₹30 crore each
  • Co-powered-by package: ₹18 crore
  • India match exclusivity: 30% of all digital ads reserved
• Ad Rates by Format
  • Pre-rolls: ₹275 → ₹500 (India) → ₹750 (Ind-Pak)
  • Mid-rolls: ₹225 → ₹400 (India) → ₹600 (Ind-Pak)
  • Connected TV ads: ₹450 → ₹800 (India) → ₹1,200 (Ind-Pak)

GST Impact on Advertising Spend

Under the GST Act, 2017, advertising services attract 18% GST.

Example:

A ₹16 lakh/10-second slot will cost an additional ₹2.88 lakh GST, making the effective spend ₹18.88 lakh.

The good news eligible businesses can claim Input Tax Credit (ITC) on this GST, subject to conditions.

Income Tax Treatment of Advertisement Expenses

1. Deduction Under Section 37(1):

Ad and sponsorship costs are deductible as business expenses, provided they are incurred wholly for business promotion.

2. TDS on Ad Payments (Section 194C/194J):

Payments to broadcasters/ad agencies attract 2% TDS (contract) or 5% TDS (professional fees).

Timely deduction and deposit of TDS is crucial to avoid penalties.

3. Capital vs. Revenue Expense:

Sponsorship (₹13–₹30 crore deals) is generally treated as revenue expenditure unless it creates an enduring asset.

FEMA & International Sponsorship Deals

With sponsors like DP World, Haier, Daikin, Spinny, Groww, and others, some contracts involve cross-border transactions.

• Payments to foreign entities must comply with FEMA (Foreign Exchange Management Act).
• Applicable DTAA (Double Taxation Avoidance Agreement) rules may allow TDS relief for non-resident sponsors.

Why Advertisers Still Pay Premium

• Unmatched reach: India-Pakistan matches guarantee record-breaking TRPs.
• Brand recall: Cricket delivers stronger consumer engagement compared to other media.
• Tax advantage: Deduction under the Income Tax Act lowers effective cost.
• GST credit: Businesses can claim ITC on GST paid for ad slots.

The Bigger Business Picture

• Format: T20, 8 teams, 19 matches, including 3 India-Pakistan blockbusters.
• Sponsorship value: Media agencies estimate deals in the ₹10–₹20 crore range.
• Legal compliance: GST, TDS, and FEMA rules add to the true cost of advertising.

Conclusion

The Asia Cup 2025 is more than a cricket tournament, it’s a marketing and financial play. While ad slots cost crores, businesses benefit from:

• Unmatched visibility during prime matches
• Tax deductions under the Income Tax Act
• GST input credit on ad spend

For companies planning ad spends, the key lies in balancing marketing ROI, tax planning, and regulatory compliance to make the most of this mega event.