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Dt: 15thJuly,2013: The Mizoram Entertainment Tax Act 2013 enacted

       The Government of Mizoram has enacted the Mizoram Entertainment Tax Act 2013 which comes into effect from 2.05.2013.:

       Under the new Act,proprietors of cable television networks providing cable service and of the direct to home (DTH) service shall be liable to pay entertainment tax at the rate of twenty rupees per subscriber per month. In the case of games, sports, music or dramatic performances organised by any person, association, body or society – five per centum of such payment; in the case of cinematograph exhibition, where the payment for admission is –Rupees fifty or less but more than rupees ten – 10 per centum of such payment; More than rupees fifty – 20 per centum of such payment; in the case of Casual show – ten percentum of such payment; in any other case – ten per centum of such payment, provided that there shall not be charged, levied and paid to the State Government any tax where the highest payment for admission does not exceed rupees ten.:

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