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Entertainment Tax Rates - India

 
Sr No  State  Entertainment Tax Applicable on Gross Tkt Value
1 Maharashtra  45% (Nil for Marathi Films)
2 Gujarat  20%
3 Delhi  20%
4 Uttar Pradesh 60%
5 Punjab,Rajasthan,Assam, Uttaranchal,Jammu & Kashmir and Himachal Pradesh  Nil
6 Haryana  30%
7 Andhra Pradesh  20% (15% for Telugu Films)
8 Karnataka  30% (Nil for Kannada Films)
9 West Bengal 30% (2% for Bengali Films)
10 Orissa  25%
11 Bihar  50%
12 Jharkhand 110% (Nil for Jharkhand Films)
13 Tamil Nadu  15% (Nil for Tamil Films)
14 Kerala  30%
15 Madhya Pradesh 20%

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