Firstly 18% GST is just brainless.
We have to pay 18% for every single channels then again pay 18% for all channels put together. Tax itself makes 1/3rd of the total amount
Broadcasters must pay tax. And consumers must pay 18% only for total amount.
Although the tax is insane but it is not added like that because then it will be total 36% tax. 18% GST is added only once for each channel or pack and NCF separately not again when putting the package together.
Suppose you take 1 channel then with tax on total-
Rs 19 channel + 130 NCF = 149 + 18% = 175.82
Tax individually-
Rs 22.42 + 153.4 = 175.82
So whether 18% added separately or added in total, we have to pay the same amount.