Entertainments Tax Act :
Entertainment by cinema—Partial exemption (Gujarat)
Notification No. GHT/2004/3/MNR/102003/200/A, dated the 9th February, 2004.*
Whereas, the Government of Gujarat considers it necessary so to do in the public interest ;
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 29 of the Gujarat Entertainments Tax Act, 1977 (Guj. 16 of 1977), and in supersession of Government Notification, Information and Boardcasting Department No. GHT/2000/15/MNR/102000/543/E, dated the 1st April, 2000† the Government of Gujarat hereby directs that a proprietor of an entertainment by air-conditioned or air-cooled cinema shall be exempted from payment of tax to the extent of rupees three per ticket and non-air-conditioned or non-air-cooled cinema shall be exempted from payment of tax to the extent of rupees two per ticket from the date of publication of this notification in the official gazette subject to the condition that the rate of payment for admission existing on the date of publication of this notification shall not be reduced.
Nothing in this notification shall apply to the entertainment by Video Cassette Recorder or Video Cassette Player or Disc Antenna or Cable TV operator and multiplex cinema.
Nothing in this notification shall apply to the cinema which shall not pay tax in such manner and at such times as may be prescribed in the rules after the date of publication of this notification.
The amount of 30% of service charges shall be used for better service to audience. The cinema proprietor shall maintain the accounts of service charges and shall be produced to the competent authority yearly.