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This Act was repealed on 1 July 2017 by the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), s.173(1); it may still apply to matters that began before then.

2[3-A. Duty on complimentary tickets or connections.- There shall be levied and paid to the Government on every complimentary ticket issued or every complimentary television exhibition connection provided by the proprietor, the entertainment duty at the appropriate rate specified under section 3, as if, full payment had been made for admission to the entertainment according to- (a) the class of seat or accommodation which the holder of such ticket is entitled to occupy or use, or (b) the connection of television exhibition which its holder is entitled to get, and the holder of such ticket or such connection shall be deemed to have been admitted on payment for the purpose of this Act.]