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ENTERTAINMENT TAX
                             Regulating the different modes of entertainments

....Government of Uttar Pradesh

 

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Entertainment Tax Department
   
 
  Rates of Entertainment-Tax in U.P  
 

In pursuance of the provisions of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of the Government notification no. 1672/XI-Ka.-Ni.-6-2009-M.(92)-2009 dated September 04, 2009 for general information:

No. 1672/XI-Ka.-Ni.-6-2009-M.(92)-2009

Dated Lucknow , September04,2009

In exercise of the powers under sub-section(1) of section 3, sub-section (1) of section 4, sub-section (1) of section 4-A and sub-section (1) of section 4-B of the Uttar Pradesh Entertainment and Betting Tax Act, 1979 (U.P. Act no. 28 of 1979) and in supersession of Government notificatons issued in this behalf no. 30-EB-9(17)/LXXXI-VITTA (Manoranjan Kar) Anubhag, dated April 12,1989,no.1022/X-M.K.-89-XXX E.B.9(17)-81-VITTA (Manoranjan Kar) Anubhag, dated April 27, 1989, no. 2201/X-M.K.-90-XXXE.B.9(17)-81T.C. dated August 08,1990, no. 3400/XI-M.K.-94XX.R.(6)-93 dated October 15,1994, no. 2491/XI-Ka.Ni.-6-2000-XX-R(1)-2000 dated December 12,2000 no. 2388/XI-Ka.Ni.-6-2002-XX.R(1)2000 dated November 15, 2002 no. 710/XI-Ka.Ni.-6-2003-XXX-M(116)-2000 T.C. dated March 26,2003 and no. 18/XI-Ka.Ni-6-2004-20-M(121)-2003, dated January 14,2004 the Governor is pleased to order that, with immediate effect entertainment tax shall be levied and paid at the rates specified in the Schedule below, namely:-

 

SCHEDULE

Rates of Entertainment Tax

Serial

Classes of Entertainments

Rates of Entertainment

No.

 

Tax

1

Cinematograph exhibition in a cinema

Out of each aggregate

 

other than an interior cinema

payment:-

 

 

(a) up to Rs. 10.00- 30 percent of such  payment

 

 

(b) exceeding Rs. 10.00 but  not exceeding Rs.30.00

 

 

35 percent of such payment

 

 

(c) exceeding Rs. 30-00

 

 

40 percent of such payment

 

 

 

2

Housie

60 percent out of

 

 

each aggregate payment

 

 

for initial admission to

 

 

the game and out of

 

 

each aggregate payment

 

 

for attending or

 

 

continuing to attend the

 

 

game (whether such

 

 

payment is described

 

 

as the price of cards or

 

 

booklets or otherwise)

3

Joy-rides in aero plane

40 percent out of each

 

 

aggregate payment

4

Horse-race

60 percent out of each

 

 

aggregate payment

5

All other class of entertainments not

25 percent out of each

 

covered by items 1 to 4 (including

aggregate payment

 

mimicry, carnival, puppet show,

 

 

giant wheel, cabaret or floor show,

 

 

games of skill, video games,

 

 

amusement park, cable service and

 

 

direct to home service etc.

 

6

Non Classical music

25 percent out of all aggregate payment  for admission

 

 

 

7

Where the aggregate payment for

 

 

admission or to participate in the pool

 

 

game bowling alley, Billiards or

 

 

snooker at a time is Rs.10 or more out

 

 

of each aggregate payment:-

 

 

(a) exceeding Rs. 10.00 but not

5 percent out of such

 

exceeding Rs. 25.00

aggregate payment

 

(b) exceeding Rs. 25.00 but not

10 percent out of such

 

exceeding Rs. 50.00

aggregate payment

 

(c) exceeding Rs. 50.00 but not

15 percent out of such

 

exceeding Rs. 100.00

aggregate payment

 

(d) exceeding Rs. 100.00 but not

20 percent out of such

 

exceeding Rs. 200.00

aggregate payment

 

(e) exceeding Rs. 200.00

25 percent out of such

 

 

aggregate payment

8

Interior Cinema-

 

 

For period of one year from the date

 

 

of start, in a local area having a

 

 

population-

 

 

(a) up to 10,000;

Rs. 2000.00 per week

 

(b) exceeding 10,000 but not

Rs. 3500.00 per week

 

exceeding 25000;

 

 

(c) exceeding 25,000

Rs. 5000.00 per week

9

(A) Exhibitions by means of

 

 

Video in a Video cinema-

 

 

(i) In a permanent building situated

Rs. 3000.00 per week

 

in a local area having no permanent

 

 

cinema;

 

 

(ii) In a permanent building situated

Rs. 2500.00 per week

 

at 500 meters from the outer limits of

 

 

a local area with population

 

 

exceeding 5 lakh having a cinema

 

 

in a permanent building.

 

 

(iii) In a permanent building situated

Rs. 2000.00 per week

 

at 1,000 metres from the outer limits

 

 

of a local area with population

 

 

exceeding 50,000 but

 

 

not exceeding 5,00,000 and having a

 

 

cinema in a permanent building.

 

 

(iv) In a permanent building situated

Rs. 1500.00 per week

 

at 1,500 metres from the outer limits

 

 

of a local area with population

 

 

up to 50,000 and having a cinema

 

 

in a permanent building.

 

 

(v) in a temporary building situated

 

 

at a distance of 2 kms. from a cinema

 

 

in a permanent building within a local

 

 

area with population-

 

 

(a) up to 50,000;

Rs. 1500.00 per week

 

(b) exceeding 50,000 but not

Rs. 2000.00 per week

 

exceeding 5 lakh;

 

 

(c) exceeding 5 lakh

Rs. 2500.00 per week

 

(vi) in a temporary building situated

Rs. 1500.00 per week

 

in a local area having no cinema in a

 

 

permanent building-

 

 

(B) Exhibition by means of Video in a

Rs. 2000.00 per month

 

public service vehicle

 

 

(C) Exhibition by means of Video in

Rs. 2000.00 per month

 

the rooms of a hotel situated in a local

 

 

area with population-

 

 

(a) up to 50,000;

Rs. 30.00 per room

 

 

per week

 

(b) exceeding 50,000 but not

Rs. 40.00 per room

 

exceeding 2 lakh;

per week

 

(c) exceeding 2 lakh

Rs. 50.00 per week

 

 

 

                                                                                 By order,

                                                                      DESH DEEPAK VERMA,

                                                                          Pramukh Sachiv

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

                                                                       

 

   
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