Gujarat Entertainments Tax (Amendment) Act, 1998*
| [Gujarat Act No. 8 of 1998] | [30th July, 1998] |
An Act Further to amend the Gujarat Entertainments Tax Act, 1977.
It is hereby enacted in the Forty-ninth Year of the Republic of India as follows:-
* Received the Assent of the Governor on the 30th July, 1998 is hereby published for general information.
1. Short title and commencement.- (1) This Act may be called the Gujarat Entertainments Tax (Amendment) Act, 1998.
(2) It shall come into force on the 1st August, 1998.
2. Insertion of new section 3A in Guj. 16 of 1977.- In the Gujarat Entertainments Tax Act, 1977 (Guj. 16 of 1977) (hereinafter referred to as "the principal Act"), after section 3, the following new section shall be inserted, namely:-
"3A Certain entertainments free from tax.- notwithstanding anything contained in section 3, there shall not be levied and paid the tax to the State Government on any payment for admission to entertainments specified in the Schedule III."
3. Insertion of new Schedule III in Guj. 16 of 1977.- In the principal Act, after Schedule II, the following Schedule shall be inserted, namely:-
"SCHEDULE III
(See section 3A.)
(1) All kinds of musical programmes including musical nights and opera,
(2) All kinds of dances,
(3) All types of dramas and plays,
(4) Circus,
(5) Magic show,
(6) Puppet show and plays,
(7) Mushayara and Kavi Sammenlan,
(8) Ras Garba,
(9) Bhawai and Ram Leela,
(10) Duha, Mimikri, Doyaro,
(11) Loknatya,
(12) Any type of exhibition of arts, skills and things,
(13) All kinds of sports excluding the sports or rides provided in the water park and holiday resorts.".