State Act
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Section 6. Levy of entertainment tax on Cable Television and Direct To Home [DTH] Service
The Mizoram Entertainment Tax Act, 2013
Act no. 4 of 20132013Repealed 1 July 2017Mizoram (State Act)
This Act was repealed on 1 July 2017 by the Mizoram Goods and Services Tax Act, 2017 (Act No. 6 of 2017), s.174(1)(ii); it may still apply to matters that began before then.
6. Levy of entertainment tax on Cable Television and Direct To Home [DTH] Service: – (1) Notwithstanding anything contained in Section 5, the proprietor of a cable television network providing cable service and of the direct to home (DTH) service shall be liable to pay entertainment tax at the rate of twenty rupees per subscriber per month. (2) Nothing in sub-section (1) shall preclude the State Government from notifying different rates of entertainment tax for household or for the different categories of hotels.