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, Daman and Diu
Cinematograph Rules, 1965:
(a) On payment for admission not exceeding Rs. 10/-
Nil.
(b) On payment for admission exceeding the Rs. 10/- but not
exceeding Rs. 50/-
30% of the amount paid for admission.
(c) On payment for admission exceeding Rs. 50/-
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/-
Nil.
(b) On payment for admission exceeding Rs. 100/- but not
exceeding Rs. 500/-
10% of the amount paid for admission.
(c) On payment for admission exceeding Rs. 500/-
20% of the amount paid for admission.
(d) For season tickets:
(i) On payment for admission not
exceeding Rs. 400/-
Nil.
(ii) On payment for admission
exceeding Rs. 400/-
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/-
10% of the amount paid for admission.
(ii) On payment for admission
exceeding Rs. 300/-
15% of the amount paid for admission.
(b) Theatrical performances including cultural programmes,
dramas and ballets:
(i) On payment for admission not
exceeding Rs. 100/-
Nil.
(ii) On payment for admission
exceeding Rs. 100/- but not exceeding Rs. 300/-
10% of the amount paid for admission.
(iii) On payment for admission
exceeding Rs. 300/-
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 cafe 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)
(i) For guest in hotel– Rs.
10/-
(ii) For person not being a hotel guest visiting the place of
casino– Rs. 200/-
5% of the sale of chips or the income received by the
proprietor towards casino games on slot machines.
(b)
By casino and casino games attached to off shore or floating
vessels
For person visiting the off shore or floating vessel casinos–
Rs. 200/-
5% of the sale of chips or the income received by the
proprietor towards casino games on slot machines.
(c)
By disco pubs/ clubs/ institutions/ organizations/
proprietors/ individuals
-
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.
Note
(2) The counterfoils of the tickets sold to be returned by the casinos 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 alongwith his application for registration under the Goa Tax on Luxuries Act, 1988 ( Act No. 17 of 1988).
Schedule 'E'
[ See sub-sections (2) and (9) of section 3G and sub-section (1) of section 3H]
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 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 cafe and pool parlour
Rs. 2,000/-
(xii)
Boat/river cruises, paras 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. 2,000/-
(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/-
Note: (a) The above registration/renewal fees are payable yearly as per class of entertainment.
Note:
(b) The hoteliers registered under the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988) shall be exempted from payment of registration fees separately under the Goa Entertainment Tax Act, 1964 (Act 2 of 1964).
(c) Any part of the year to be considered as full year for the purpose of payment of registration/renewal charges.
(d) For change in ownership or succession of business during the year, the registration fees are to be paid afresh.
(e) Fees once paid as per the rates specified in column (3), shall not be refunded under any circumstances.
F.III/2-41/64/26887
Subject:- Entertainment Tax - Exemption to Circus Companies - Ordered.
Subject:- Entertainment Tax - Exemption to Circus Companies - Ordered.
Notifications
Notifications
No. 3-4-78/Fin(R&C)
No. 3-1-84-Fin(R&C)
Section 16 • The Goa Entertainment Tax Act, 1964
16. Power to remove difficulties.
the-goa-entertainment-tax-act-1964-sec-16.json
•
Section 16
{
"act_title": "The Goa Entertainment Tax Act, 1964",
"act_slug": "the-goa-entertainment-tax-act-1964",
"section_label": "Section",
"section": {
"number": "16",
"title": "16. Power to remove difficulties.",
"chapter": null,
"content": "Schedule 'A'\n( See section 3)\nSr. No.\nClass of entertainment\nRate of tax\n(1)\n(2)\n(3)\n1.\nExhibition of cinema films by cinema halls or theatres having\n\t\t\t\t\tvalid licence for exhibition under the Cinematograph Act, 1952\n\t\t\t\t\t(Central Act 37 of 1952) and under the Goa, Daman and Diu\n\t\t\t\t\tCinematograph Rules, 1965:\n(a) On payment for admission not exceeding Rs. 10/-\nNil.\n(b) On payment for admission exceeding the Rs. 10/- but not\n\t\t\t\t\texceeding Rs. 50/-\n30% of the amount paid for admission.\n(c) On payment for admission exceeding Rs. 50/-\n40% of the amount paid for admission.\n2.\nA horse race either live or displayed for viewing through any\n\t\t\t\t\telectronic media connected with the help of server application\n\t\t\t\t\tor otherwise to which persons are admitted on payment\n30% of the amount paid for admission plus 10% of the amount\n\t\t\t\t\tcharged for betting.\n3.\nAny amusement or exhibition or performance or pageant or game\n\t\t\t\t\tor sport, whether held indoor or outdoor, to which the persons\n\t\t\t\t\tare admitted on payment\n(a) On payment for admission not exceeding Rs. 100/-\nNil.\n(b) On payment for admission exceeding Rs. 100/- but not\n\t\t\t\t\texceeding Rs. 500/-\n10% of the amount paid for admission.\n(c) On payment for admission exceeding Rs. 500/-\n20% of the amount paid for admission.\n(d) For season tickets:\n(i) On payment for admission not\n\t\t\t\t\texceeding Rs. 400/-\nNil.\n(ii) On payment for admission\n\t\t\t\t\texceeding Rs. 400/-\n15% of the amount paid for admission.\n4.\nDance performances, musical performances, theatrical\n\t\t\t\t\tperformances including cultural programmes, dramas, ballet to\n\t\t\t\t\twhich persons are admitted on payment\n(a) Dance performances, musical performances\n(i) On payment for admission not\n\t\t\t\t\texceeding Rs. 300/-\n10% of the amount paid for admission.\n(ii) On payment for admission\n\t\t\t\t\texceeding Rs. 300/-\n15% of the amount paid for admission.\n(b) Theatrical performances including cultural programmes,\n\t\t\t\t\tdramas and ballets:\n(i) On payment for admission not\n\t\t\t\t\texceeding Rs. 100/-\nNil.\n(ii) On payment for admission\n\t\t\t\t\texceeding Rs. 100/- but not exceeding Rs. 300/-\n10% of the amount paid for admission.\n(iii) On payment for admission\n\t\t\t\t\texceeding Rs. 300/-\n15% of the amount paid for admission.\nSchedule 'B'\n( See section 3)\nSr. No.\nClass of entertainment\nRate of tax\n(1)\n(2)\n(3)\n1.\nRiver/boat cruise/boat rides/water sports or Jetskiing\n15% of the amount charged.\n2.\nParasailing and motor cart rides or any other similar\n\t\t\t\t\tactivities of entertainment\n10% of the amount charged.\nSchedule 'C'\n( See section 3E)\nSr. No.\nClass of entertainment\nRate of tax\n(1)\n(2)\n(3)\n(i)\nProviding entertainment through antennae and cable television\n\t\t\t\t\tor antennae\nRs. 10 per month per connection.\n(ii)\nProviding entertainment through cable television exclusively\nRs. 15/- per month per connection\n(iii)\nHeadend control room/distributors\nRs. 10 per connection.\n(iv)\nProviding entertainment by way of cyber cafe and pool parlour\nFive paise in a rupee of the amount charged for admission.\n(v)\nProviding entertainment by way of DTH Disc services\nRs. 20/- per connection.\nNote:- 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.\nSchedule 'D'\n( See section 3)\nSr. No.\nClass of entertainment\nCharges for admission per person\nRate of tax\n(1)\n(2)\n(3)\n(4)\nProviding entertainment through casino, casino games, disco\n\t\t\t\t\tpubs/clubs/ institutions /organizations/ proprietors:\n(a)\nBy casino and casino games attached to hotels registered\n\t\t\t\t\tunder the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988)\n(i) For guest in hotel– Rs.\n\t\t\t\t\t10/-\n(ii) For person not being a hotel guest visiting the place of\n\t\t\t\t\tcasino– Rs. 200/-\n5% of the sale of chips or the income received by the\n\t\t\t\t\tproprietor towards casino games on slot machines.\n(b)\nBy casino and casino games attached to off shore or floating\n\t\t\t\t\tvessels\nFor person visiting the off shore or floating vessel casinos–\n\t\t\t\t\tRs. 200/-\n5% of the sale of chips or the income received by the\n\t\t\t\t\tproprietor towards casino games on slot machines.\n(c)\nBy disco pubs/ clubs/ institutions/ organizations/\n\t\t\t\t\tproprietors/ individuals\n-\n10% of the amount paid for admission.\nNote :- (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.\nNote\n(2) The counterfoils of the tickets sold to be returned by the casinos operators to the Office of the Commissioner of Commercial Taxes for record by 10th of every month.\n(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.\n(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.\n(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 alongwith his application for registration under the Goa Tax on Luxuries Act, 1988 ( Act No. 17 of 1988).\nSchedule 'E'\n[ See sub-sections (2) and (9) of section 3G and sub-section (1) of section 3H]\nSr. No.\nCategory of proprietor/ persons\nAmount of registration charges/ renewal charges\n(1)\n(2)\n(3)\n(i)\nMultiplexes\nRs. 10,000/-\n(ii)\nCinema halls or theatres other than multiplexes in municipal\n\t\t\t\t\tareas/ City Corporation of Panaji area\nRs. 5,000/-\n(iii)\nCinema halls or theatre in other areas\nRs. 2,500/-\n(iv)\nHorse races whether live or otherwise\nRs. 2,500/-\n(v)\nCasinos/casino games on slot machines attached to hotels\nRs. 5,000/-\n(vi)\nCasinos/casino games on slot machines on floating off shore\n\t\t\t\t\tvessels\nRs. 10,000/-\n(vii)\nCable television and/or antennae operators having connections\n\t\t\t\t\tnot exceeding 100\nRs. 1,000/-\n(viii)\nCable television and/or antennae operators having more than\n\t\t\t\t\t100 connections but not exceeding 500 connections\nRs. 2,500/-\n(ix)\nCable television and/or antennae operators having connections\n\t\t\t\t\texceeding 500\nRs. 5,000/-\n(x)\nHeadend Control Room/Distributors\nRs. 5,000/-\n(xi)\nCyber cafe and pool parlour\nRs. 2,000/-\n(xii)\nBoat/river cruises, paras sailing, go carts, water sports,\n\t\t\t\t\tboat rides, boat sports and Jetskiing\nRs. 1,000/-\n(xiii)\nAny proprietor or person who applies for grant of provisional\n\t\t\t\t\tregistration under section 3H of the Act\nRs. 2,000/-\n(xiv)\nAny other proprietor or person liable for registration under\n\t\t\t\t\tthe Act and not covered under serial number (i) to (xiii) above\nRs. 1,000/-\nNote: (a) The above registration/renewal fees are payable yearly as per class of entertainment.\nNote:\n(b) The hoteliers registered under the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988) shall be exempted from payment of registration fees separately under the Goa Entertainment Tax Act, 1964 (Act 2 of 1964).\n(c) Any part of the year to be considered as full year for the purpose of payment of registration/renewal charges.\n(d) For change in ownership or succession of business during the year, the registration fees are to be paid afresh.\n(e) Fees once paid as per the rates specified in column (3), shall not be refunded under any circumstances.\nF.III/2-41/64/26887\nSubject:- Entertainment Tax - Exemption to Circus Companies - Ordered.\nSubject:- Entertainment Tax - Exemption to Circus Companies - Ordered.\nNotifications\nNotifications\nNo. 3-4-78/Fin(R&C)\nNo. 3-1-84-Fin(R&C)",
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