State Act

The Himachal Pradesh Entertainments Duty Act, 1968

This Act was repealed on 1 July 2017 by the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), s.173(1); it may still apply to matters that began before then.

12. Entertainments exempted from payment of duty.-(1) No entertainments duty shall be levied on payment for admission to any entertainment where the Commissioner is satisfied on application made in this behalf in the prescribed manner that the whole of the net proceeds of the entertainment will be devoted to philanthropic, charitable, educational or scientific purposes which have been approved as such by the Government. (2) Nothing in this Act shall apply to any entertainment provided by the staff or students, or both of an academic institution when the proceeds are intended for academic or charitable purposes. (3) The Government may, for promotion of peace and international good will or encouragement of arts and crafts, sports or other public interest, by general or special order, exempt any entertainment or class of entertainments from liability to pay duty under this Act.