SL NO.
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ENTERTAINMENT TAX
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RATE OF TAX
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1
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(a)
In case of games sports, music or dramatic performances Organised by a
State body( or any other body affiliated to it) which is either
registered under the Societies Registration Act,1860, (ActXXXI of 1860)
or affiliated to an All India body constituted for similar purpose.
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12.5
percentum of such payment (Up to- 06-02-2009 )
From 07-02-2009
5 per centum of such payment
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|
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Up
to 06-02-2009
(b)
In case of cinematograph exhibition, where the payment of admission is
(i) Rupees one or less
(ii) Rupees two or less, but more than rupee one
(iii) More than rupee two.
From
07-02-2009
(b)
In case of cinematograph exhibition, where the payment of
admission is-
(i)
rupees five or less-
(ii)
rupees twenty or less but more than rupee five-
(iii)
more than rupees twenty-
From 01-06-2010
(b) In case of cinematograph exhibition, where the payment of
admission is-
(i)
rupees five or less-
(ii)
rupees twenty or less but more than rupee five-
(iii)
more than rupees twenty-
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50 percentum of such payment
80 percentum of such payment
100 percentum of such payment
Nil
30 percentum of such payment.
50 percentum of such payment.
Nil
15 percentum of such payment
20 percentum of such payment
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|
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(bb)
In the case of casual show other than those covered by clause (a)
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12.5 percentum of such payment
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|
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Up
to 06-02-2009
(bbb)In
case of Mini Cinema Hall
From
07-02-2009
(bbb)
In case of cinematograph exhibition in mini cinema hall, where the
payment for admission is –
(i)
rupees five or less
(ii)
rupees twenty or less but more than rupees five-
(iii)
more than rupees twenty-
From 01-06-2010
(bbb)
In case of cinematograph exhibition in mini cinema hall, where the
payment for admission is –
(i)
rupees five or less
(ii)
rupees twenty or less but more than rupees five-
(iii)
more than rupees twenty-
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50 percentum of such payment
Nil
20 per centum of such payment.
30 per centum of such payment.
Nil
15 percentum of such payment
20 percentum of such payment
|
|
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Up to 06-02-2009
(c ) In any other case, where the
payments for admission is
(i) Rupees one or less
(ii) Rupees two or less, but more than rupee one
(iii) More than rupee two
From 07-02-2009
(c) In any other case
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50 percentum of such payment
100 percentum of such payment
130 percentum of such payment
10 per centum of such payment.
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2
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Entertainment
tax on Race course
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37.5 percentum of such payment
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3
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Tax
on Service charge
Such service charge shall not exceed-
Up to 06-02-2009
(i)
Rupee 1.00 per ticket where the existing payment for admission is below
rupee three
(ii)Rupees 1.50 per ticket where the existing payment for admission is
rupees three and above
From
07-02-2009
(i)
where the existing payment for admission is above rupees five.
(ii)
where the cinematograph exhibition hall provides dolby and digital sound
system.
(iii)
where the cinematograph exhibition hall provides push back seat
(iv)
where the cinematograph exhibition hall provides air-conditioning system
with back-up generator
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20 per centum on the service charge
Rs.3.00 per ticket(w.e.f.28/04/2005)
Rs.4.50 per ticket(w.e.f.28/04/2005)
Rupees five per ticket.
Rupees ten per ticket.
Rupees eight per ticket.
Rupees seventeen per ticket.
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4
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Show
Tax for Cinematograph exhibition
For every show
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Rs.1.00 per show
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5
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Entertainment tax on Cable
Service(w.e.f.1.2.2000)
(a) Proprietor of a Cable TV network providing service to an individual
subscriber
(b) Proprietor of a Cable TV networking cable service to hotels
(c) Proprietor of a hotel having its own Cable TV
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Rs.10.00 per subscriber per month cable
Rs.50.00 per TV set per month
Rs.50.00 per TV set per month network
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6
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Direct
to Home Service.
(w.e.f.
29-05-2008)
(i)
In case of individual subscriber
(ii)
In case of hotels
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Rs.25.00
per subscriber per month.
Rs.
50.00 per subscriber per month.
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