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Manual of Goa Laws (Vol. II) – 101 – Entertainment Tax Act and Rules

Manual of Goa Laws (Vol. II) – 101 – Entertainment Tax Act and Rules

Tax20 rules

The Goa, Daman and Diu Entertainment Tax Act, 1964 establishes a legal framework for levying taxes on public entertainment across the region. It regulates a wide range of commercial activities, including cinema screenings, theatrical plays, concerts, sporting events, casinos, water sports, and cable television services. The legislation applies to venue owners, event organizers, service providers, and patrons purchasing entry tickets or subscriptions. By setting clear tax brackets, registration procedures, and collection rules, it ensures steady revenue generation for the government while granting tax exemptions for charitable functions, educational performances, and active military personnel.

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  1. 0. Preamble
  2. 1. The Goa, Daman and Diu Entertainment Tax Act, 1964 (Act No. 2 of 1964)
  3. 2. The Goa, Daman and Diu Entertainment Tax (Amendment) Act, 1968 (Act No.
  4. 3. The Goa, Daman and Diu Entertainment Tax (Amendment) Act, 1972 (Act No. 9
  5. 4. August, 1972.
  6. 5. March, 1977.
  7. 6. December, 1977.
  8. 7. The Goa, Daman and Diu Entertainment Tax (Amendment) Act, 1982 (Act No. 3
  9. 8. The Goa, Daman and Diu Entertainment Tax (Amendment) Act, 1983 (Act No. 1
  10. 9. The Goa, Daman and Diu Entertainment Tax (Amendment) Act, 1986 (Act No. 5
  11. 10. The Goa Entertainment Tax (Amendment) Act, 2001 (Act No. 15 of 2001)
  12. 11. The Goa Entertainment Tax (Amendment) Act, 2001 (Act No. 21 of 2001)
  13. 12. The Goa Entertainment Tax (Amendment) Act, 2001 (Act No. 53 of 2001)
  14. 13. The Goa Entertainment Tax (Amendment) Act, 1968 (Act No. 13 of 2003)
  15. 14. The Goa Entertainment Tax (Amendment) Act, 2004 (Act No. 16 of 2004)
  16. 15. The Goa Entertainment Tax (Amendment) Act, 2006 (Act No. 20 of 2006)
  17. 16. The Goa Entertainment Tax (Amendment) Act, 2008 (Act No. 9 of 2008)
  18. 17. The Goa, Daman and Diu Excise Tax Rules, 1965 published in the Official
  19. 18. ‘B’
  20. Schedule. ‘C’

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