FREQUENTLY
ASKED QUESTIONS
1.
What is Entertainment?
“entertainment’ with all its grammatical variations and cognate expressions means,-
(1) cinematograph show including video shows to which persons are admitted on payment or exhibition of films or moving pictures which are viewed and heard on the television receiving set, with the aid of any type of antennae with the cable network attached to it or cable television for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever;
(2) A horse race either live or displayed for viewing through any electronic media connected with the help of the server application or otherwise to which persons are admitted on payment;
(3) Any amusement or exhibition or performance or pageant or a game or a sport, whether held indoor or outdoor, to which the persons are admitted on payment;
(4) River/boat cruise or boat rides or water sports or para sailing or boat skiing or motor cart rides or any other similar activities of entertainment;
(5) Casinos and Casino games on slot machines, cyber cafe and/or pool parlours, disco and any other entertainment provided by clubs/organizations/institutions/individuals for commercial purpose but will not include entertainment defined separately;
(6) Dance performances, musical performances, theatrical performances including cultural programmes, drama, ballets to which persons are admitted on payments;
(7) Circus to which persons are admitted on payment;
(8) DTH (Direct to Home) disc service for which persons are required to make payment by way of contribution or subscription or installation and any other charges collected in any manner whatsoever.”.
2. Who is liable to pay Entertainment Tax?
Any person who conducts an activity of entertainment is liable to pay entertainment tax as per Schedule ‘A’, ‘B’, ‘C’ & ‘D’ appended to the Act.
SCHEDULE
‘A’
(See section 3)
|
Sr. No. |
Class of
Entertainment |
Rate of tax |
|
(1) |
(2) |
(3) |
|
1. |
Exhibition of cinema films by
cinema halls or theatres having valid licence for
exhibition under the Cinematograph
Act, 1952 (Central Act, 37 of 1952) and under the Goa , (a) On payment for admission not exceeding Rs. 10/-. (b) On payment for admission exceeding Rs. 10/- but not exceeding Rs. 50/-. (c) On payment for admission exceeding Rs. 50/- |
Nil 30% of theamount paid for admission 40% of the amount paid for admission |
|
2. |
A horse race either live or displayed for viewing through any electronic media connected with the help of server application or otherwise to which persons are admitted on payment |
30% of the amount paid for admission plus 10% of the amount charged for betting. |
|
3. |
Any amusement or exhibition or performance or pageant or game or sport, whether held indoor or outdoor, to which the persons are admitted on payment. (a) On payment for admission not exceeding Rs. 100/- (b) On payment for admission exceeding Rs. 100/- but not exceeding Rs. 500/-. (c) On payment for admission exceeding Rs. 500/- (d) For season tickets: (i) On payment for admission not exceeding Rs. 400/- (ii) On payment for admission exceeding Rs. 400/- |
Nil 10% of the amount paid for admission. 20% of the amount paid for admission.
Nil
15% of the amount paid for Admission.
|
SCHEDULE
‘B’
(See section 3 )
|
Sr. No. |
Class of
entertainment |
Rate of tax |
|
(1) |
(2) |
(3) |
|
1. |
River/boat cruise/boat rides/water sports or Jetskiing |
15% of the amount charged |
|
2. |
Parasailing and motor cart rides or any other similar activities of entertainment |
10% of the amount charged. |
SCHEDULE
‘C’
(See section 3E)
|
Sr. No. |
Class of
entertainment |
Rate of tax |
|
(1) |
(2) |
(3) |
|
(i) |
Providing entertainment through antennae and cable television or antennae |
Rs.10/- per month per connection |
|
(ii) |
Providing entertainment through cable television exclusively |
Rs.15/- per month per connection. |
|
(iii) |
Headend control room/ Distributors |
Rs. 10 per connection. |
|
(iv) |
Providing entertainment by way of cyber café and pool parlour |
Five paise in a rupee of the amount charged for admission. |
|
(v) |
Providing entertainment by way of DTH Disc services |
Rs. 20/- per connection. |
|
NOTE: In respect of entertainment provided with the aid of antennae or cable television where total number of connections are less than 25 and if the proprietor providing such entertainment is registered under this Act, no entertainment tax will be payable so long as his registration is in force. |
SCHEDULE
‘D’
(See section 3 )
|
Sr. No. |
Class of entertainment |
Charges for admission per person |
Rate of tax |
|
|
(1) |
(2) |
(3) |
(4) |
|
|
|
Providing Entertainment through casino , casino games, disco pubs/ clubs/institutions/organizations/ proprietors :
(a) By casino and casino games attached to hotels registered under the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988) (b) By casino and casino games attached to off shore or floating vessels (c) By disco pubs /clubs/institutions/ /organizations/proprietors/ individuals. |
(i) For guest in hotel (ii) For person not being a hotel guest visiting the place of casinos For person visiting the off shore or floating vessel casinos. -- |
Rs. 10/- Rs. 200/- Rs. 200/- -- |
5% of the sale of chips or the income received by the proprietor towards casino games on slot machines. 5% of the sale of chips or the income received by the proprietor towards casino games on slot machines. 10% of the amount paid for admission. |
3 Who are liable for registration under the Entertainment
Tax Act?
Any person who is involved in entertainment activity and if liable to pay tax under Section 3 & 3E is required to be registered under the Entertainment Tax Act, 1964 within 30 days from the date of accruing the liability.
4. What are the fees for registration/renewal?
All persons required to register themselves under section 3G & 3H are required to pay registration/renewal fees as per Scheduled ‘E’ appended to the Act.
SCHEDULE
- E
(See sub-sections (2) and (9) of section 3G and sub-section (1) of section 3H)
Registration/renewal charges under the Goa Entertainment Tax Act, 1964 (Act 2 of 1964).
|
Sr. No. |
Category of
proprietor/persons |
Amount of registration
charges/Renewal charges. |
|
(1) |
(2) |
(3) |
|
(i) |
Multiplexes |
Rs. 10,000/- |
|
(ii) |
Cinema halls or theatres other than multiplexes in municipal areas/ city of corporation of Panaji area |
Rs. 5,000/- |
|
(iii) |
Cinema halls or theatre in other areas |
Rs. 2,500/- |
|
(iv) |
Horse races whether live or otherwise |
Rs. 2,500/- |
|
(v) |
Casinos/casino games on slot machines attached to hotels |
Rs. 5,000/- |
|
(vi) |
Casinos/casino games on slot machines on floating off shore vessels |
Rs. 10,000/- |
|
(vii) |
Cable television and/or antennae operators having connections not exceeding 100 |
Rs. 1,000/- |
|
(viii) |
Cable television and/or antennae operators having more than 100 connections but not exceeding 500 connections |
Rs. 2,500/- |
|
(ix) |
Cable television and/or antennae operators having connections exceeding 500 |
Rs. 5,000/- |
|
(x) |
Headend Control Room/ Distributors |
Rs. 5,000/- |
|
(xi) |
Cyber café and pool parlour |
Rs. 2,000/- |
|
(xii) |
Boat/river cruises, para sailing, go carts, water sports, boat rides, boat sports and Jetskiing |
Rs. 1,000/- |
|
(xiii) |
Any proprietor or person who applies for grant of provisional Registration under section 3H of the Act |
Rs. 2000/- |
|
(xiv) |
Any other proprietor or person liable for registration under the Act and not covered under serial number (i) to (xiii) above |
Rs. 1,000/- |
3.
What are the rates of entertainment tax?
The rates of entertainment tax are indicated below:
SCHEDULE
‘A’
(See section 3)
|
Sr.
No. |
Class
of Entertainment |
Rate
of tax |
|
(1) |
(2) |
(3) |
|
1. |
Exhibition of cinema films by cinema
halls or theatres having valid licence for
exhibition under the Cinematograph
Act, 1952 (Central Act, 37 of 1952) and under the Goa , (d) On payment for admission not exceeding Rs. 10/-. (e) On payment for admission exceeding Rs. 10/- but not exceeding Rs. 50/-. (f) On payment for admission exceeding Rs. 50/- |
Nil 30% of the amount paid foradmission 40% of the amount paid for admission |
|
2. |
A horse race either live or displayed for viewing through any electronic media connected with the help of server application or otherwise to which persons are admitted on payment |
30% of the amount paid for admission plus 10% of the amount charged for betting. |
|
3. |
Any amusement or exhibition or performance or pageant or game or sport, whether held indoor or outdoor, to which the persons are admitted on payment. (e) On payment for admission not exceeding Rs. 100/- (f) On payment for admission exceeding Rs. 100/- but not exceeding Rs. 500/-. (g) On payment for admission exceeding Rs. 500/- (h) For season tickets: (i) On payment for admission not exceeding Rs. 400/- (ii) On payment for admission exceeding Rs. 400/- |
Nil 10% of the amount paid foradmission. 20% of the amount paid foradmission.
Nil
15% of the amount paid for admission.
|
|
4. |
Dance performances, musical performances, theatrical performances including cultural programmes, dramas , ballet to which persons are admitted on payment (a) Dance performances, musical performances. ( i) On payment for admission not exceeding Rs.300/-
ii) On payment for admission exceeding Rs.300/- (b) Theatrical performances including cultural programmes , dramas and ballets : (i) On payment for admission not exceeding Rs. 100/- (ii) On payment for admission exceeding Rs. 100/- but not exceeding Rs. 300/- (iii) On payment for admission exceeding Rs. 300/- |
10% of the amount paid for admission. 15% of the amount paid for admission.
Nil 10% of the amount paid for admission. 15% of the amount paid for admission. |
SCHEDULE
‘B’
(See section 3 )
|
Sr.
No. |
Class
of entertainment |
Rate
of tax |
|
(1) |
(2) |
(3) |
|
1. |
River/boat cruise/boat rides/water sports or Jetskiing |
15% of the amount charged |
|
2. |
Parasailing and motor cart rides or any other similar activities of entertainment |
10% of the amount charged. |
SCHEDULE
‘C’
(See section 3E )
|
Sr. No. |
Class of
entertainment |
Rate of tax |
|
(1) |
(2) |
(3) |
|
(i) |
Providing entertainment through antennae and cable television or antennae |
Rs.10/- per month per connection |
|
(ii) |
Providing entertainment through cable television exclusively |
Rs.15/- per month per connection. |
|
(iii) |
Headend control room/ Distributors |
Rs. 10 per connection. |
|
(iv) |
Providing entertainment by way of cyber café and pool parlour |
Five paise in a rupee of the amount charged for admission. |
|
(v) |
Providing entertainment by way of DTH Disc services |
Rs. 20/- per connection. |
|
NOTE: In respect of entertainment provided with the aid of antennae or cable television where total number of connections are less than 25 and if the proprietor providing such entertainment is registered under this Act, no entertainment tax will be payable so long as his registration is in force. |
SCHEDULE
‘D’
(See section 3 )
|
Sr. No. |
Class of entertainment |
Charges for admission per person |
Rate of tax |
|
|
(1) |
(2) |
(3) |
(4) |
|
|
|
Providing Entertainment through casino , casino games, disco pubs/ clubs/institutions/organizations/ proprietors :
(a) By casino and casino games attached to hotels registered under the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988) (b) By casino and casino games attached to off shore or floating vessels (c) By disco pubs /clubs/institutions/ /organizations/proprietors/ individuals. |
(i) For guest in hotel (ii) For person not being a hotel guest visiting the place of casinos For person visiting the off shore or floating vessel casinos. -- |
Rs. 10/- Rs. 200/- Rs. 200/- |
5% of the sale of chips or the income received by the proprietor towards casino games on slot machines. 5% of the sale of chips or the income received by the proprietor towards casino games on slot machines. 10% of the amount paid for admission. |
Note:-
(1) The entry tickets for charges for admission shall be printed by the Office of the Commissioner of Commercial Taxes and casinos operators shall be purchasing the said tickets on making necessary remittances into treasury upon valid authorization by the Office of the Commissioner of Commercial Taxes.
(2) The counterfoils of the tickets sold to be returned by the casino operators to the Office of the Commissioner of Commercial Taxes for record by 10th of every month.
(3) In respect of casino, any person entering the place of entertainment on payment of entry fee as per the Government Notification in that behalf, the charges for admission as specified in column (3) of this Schedule shall be dispensed and deemed to have been paid for the purpose of levy of entertainment tax under the Act.
(4) The Commissioner shall have powers to inspect the casinos and any person found entered in the casinos without payment of charges for admission as provided in column (3) above, then the proprietor or the person running such casinos shall be penalized in terms of sub-section (4) of section 8A of the Act.
(5) In respect of guest in hotel entering the casinos, by payment for admission charges as specified in column (3) and where the hotelier or the proprietor or person is required to deposit a lump sum amount so calculated for the year on the basis of its total room capacity at Rs. 10 per room per month at the time of registration/renewal of certificate of the hotel, the same will not attract levy of entertainment tax. The hotelier or the proprietor or person is required to make this declaration along with his application for registration under the Goa Tax on Luxuries Act , 1988 ( Act No. 17 of 1988).
4.
Who is eligible for composition of tax?
All river cruise/boat cruise operators liable to pay tax under section 3 may opt to pay tax by way of composition under section 3D at 50% of the aggregate value of notional receipts receivable for admission worked out as under:
Aggregate notion receipts = total capacity of the boat or vessel by way of number of persons, on which entertainment is provided by way of river cruises/boat cruises X rate per ticket per adult person X number of trips.
5.
Who is liable for exemption under Entertainment Tax Act?
Any person liable to pay tax under the Act may apply for exemption if he fulfills the conditions laid down under section 5(1), 5(2) & 5(3).