Guwahati (Assam) [India], October 31 (ANI): Fans of late singer Zubeen Garg arrived at a theatre in Guwahati to watch his last movie 'Roi Roi Binale', which releases today. Zubeen Garg died in Singapore on September 19.

Moviegoers arrived at the theatres for the morning show to witness Garg's final cinematic performance. The atmosphere outside theatres was filled with both excitement and nostalgia as fans expressed their deep affection and respect for the late artist.

While speaking to ANI, one of the fans said, 'Miss you Zubeen da'.

Among the early viewers was Mumbai-based Madhusmita Adhyapak, who shared her emotional connection with the film. 'I have come here for the early morning show. I believe this is probably the second show in this theatre.. Super excited. Never ever thought that in my wildest dream that I would come for such an early morning show... I am from Mumbai. I wish I were in Mumbai because there things are much more easier. But doesn't matter. It's like coming out for a morning programme. And since it's all about Zubeen Garg's programme. Highly anticipated. Highly looking forward. Considering his creativity and talent. I am very sure it's going to be something very unique. Not only for Assam. Even for Indian people...'

Zubeen Garg, who was a multi-talented singer, composer, and actor, was revered for his contribution to Assamese and Indian music. His sudden demise left fans across the country in mourning. The movie for his admirers is both a cinematic experience and an emotional farewell to the late singer.

The Assam government has earlier announced handing over the state's share of Goods and Services Tax (GST) from the late singing icon Zubeen Garg's upcoming film 'Roi Roi Binale' to the Kalaguru Artist Foundation.

Assam Chief Minister Himanta Biswa Sarma announced the state cabinet's decision on the collections from the film.'The central government collects a GST on movie tickets, including 18 per cent on tickets costing more than Rs 100 and 5 per cent on tickets costing less than Rs 100. Out of the collection, half of it, i.e., 9 per cent and 2.5 per cent, are returned to the state government. The film based on our beloved artist Zubeen Garg, 'Roi Roi Binale' will be released on October 31.

As there are no provisions for tax exemption on films, the Cabinet has decided to hand over the GST collections to Kalaguru Artist Foundation, which was founded by Zubeen Garg. It will help to support the foundation and Garg's ideals,' CM Sarma said while addressing the media.

Directed by Rajesh Bhuyan, 'Roi Roi Binale' will feature the 'original voice' recordings of Garg, serving as a tribute to the singer's immense talent and passion for Assamese music.'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... We had completed almost all the work on the movie, except for the background music...,' the filmmaker told ANI.'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... 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,' he added.

Zubeen Garg passed away in Singapore on September 19 after an alleged drowning incident. The singer had been in Singapore for the Northeast India Festival. (ANI)