State Act

Jharkhand Entertainment Tax Act, 2012

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

3. Incidence of entertainment tax - (1) Save as provided in sub-section (2), there shall be levied and paid to the State Government by an assessee: a tax on the entertainment at the rate(s) as specified in the notification issued under this Act. Provided that the State Government may specify different rate or rates of entertainment tax in respect to different categories of the entertainments for the different specified periods and for different specified areas. Provided further that the rate of entertainment tax shall not exceed thirty percent of the value of gross collection /admission charge(s) / subscription(s) / contribution(s) / rent / security / sponsorship / activation charges or by any other valuable consideration(s) received or receivable for providing entertainment(s). (2) Notwithstanding anything contained in sub-section (1), entertainment tax shall be levied in relation to cinematograph exhibition on the proprietor of an entertainment at compounded rate(s) as specified in the schedule. Provided that the State Government may specify different rate or rates of tax in respect to the different specified areas and for different specified periods. Provided further the State Government may specify different rates in relation to the separate units of Multiplex Cinema Complex, depending upon their respective sitting capacity.