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Entertainment tax is a tax imposed by the government on feature films getting a wide release in India and are reduced from gross collections. The amount after deducting entertainment tax is known as nett. ==In India== In India, movie tickets, large commercial shows and large private festival celebrations may incur an entertainment tax.〔(Business of Bollywood: Why Rs 100 crore is the Biggest Star in Bollywood )〕 Entertainment falls in List 2 of the Seventh Schedule of the Constitution of India and is exclusively reserved as a revenue source for the state governments. Historically, before India acquired independence, British government imposed heavy taxes on the events of amusements and entertainment, where a large gathering of Indians could have caused rebellion or mutiny. Thus, various entertainment tax acts of the state governments permit the rate of tax beyond 100%. After independence, old enactments continued and there has been no revision or repeal of these acts. This source of revenue has grown with the advent of pay television services in India. Since, entertainment is being provided through the services such as broadcasting services, DTH Services, Pay TV Services, cable services, etc. The component of entertainment is intrinsically intertwined in the transaction of service, that it can not be separated from the whole transaction. Given the nature of transaction of service, it is being subjected to tax by the Union and the State governments both. The fiscal principle underlying article 246 of the constitution of India separates the sources of taxation for the Union and the States and also maintains the exclusivity. This article also provides that in case of conflict between the powers of Union and the States, the Union power to tax shall supersede the power of the State to levy tax on the taxable event or in relation to the subject or object of taxation. Entertainment tax structure in India varies across states and is the highest in Uttar Pradesh at 60 per cent. In Maharashtra, entertainment tax was reduced by five per cent in 2005 and now stands at 45 per cent. There is no tax for Marathi films in Maharashtra, and in Tamil Nadu, Tamil films are tax free if they have a Tamil title and a U certificate from the Censor Board. Failing any of these, films are imposed a 15% tax. The entertainment industry in India is facing the challenge of double taxation on such transactions.〔http://www.thehindu.com/news/states/kerala/expanded-tax-regime-opposed/article4313280.ece〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Entertainment tax」の詳細全文を読む スポンサード リンク
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