Entertainment Tax On Music Concerts And Recreation In Theme Parks

INDIA (CelebrityAccess MediaWire) — The Andhra Pradesh government today introduced a Bill in the state legislative Assembly seeking to impose entertainment tax on other forms of entertainment including musical concerts, magic shows, cultural events and recreation in theme parks besides cinema theatres.

The Bill proposes to impose 20 per cent entertainment tax on all these forms of entertainment to which persons are admitted on payment. The Bill seeks an amendment to the A P Entertainment Tax (second amendment) Act, 1939.

The state government has also introduced a Bill seeking to amend the Andhra Pradesh Value Added Tax 2005, replacing the ordinance issued recently. The government, through the amendment, intends to bring uniformity in the levy of tax on work contracts.

While the contractors, who execute the works of government and local bodies, pay 4 per cent tax on the total value of the work, they pay tax at the rate of 4 per cent of the 50 per cent of the total consideration in case of works other than the above.

The government has now decided to levy 4 per cent tax on all the contracts executed for the government or for others by amending the provisions of the Act.