The Goa, Daman and Diu Excise Tax Rules, 1965 published in the Official

Gazette, Series I No. 21 (Supplement) dated 21-8-1965. 1. Exhibition of cinema films by cinema halls or theatres having valid licence for exhibition under the Cinematograph Act, 1952 (Central Act 37 of 1952) and under the Goa, Daman and Diu Cinematograph Rules, 1965:

1. (a) On payment for admission not exceeding Rs. 10/- Nil.
2. (b) On payment for admission exceeding the Rs. 10/- but not exceeding Rs. 50/- 30% of the amount paid for admission.
3. (c) On payment for admission exceeding Rs. 50/- 40% of the amount paid for admission. 2. A horse race either live or displayed for viewing through any electronic media connected with the help of server application or otherwise to which persons are admitted on payment 30% of the amount paid for admission plus 10% of the amount charged for betting. 3. Any amusement or exhibition or performance or pageant or game or sport, whether held indoor or outdoor, to which the persons are admitted on payment
4. (a) On payment for admission not exceeding Rs. 100/- Nil.

Manual of Goa Laws (Vol. II) – 140 – Entertainment Tax Act and Rules

Sr. No .Class of entertainment Rate of tax

1. (1) (2) (3)
   • (b) On payment for admission exceeding Rs. 100/- but not exceeding Rs. 500/- 10% of the amount paid for admission.
   • (c) On payment for admission exceeding Rs. 500/- 20% of the amount paid for admission.
   • (d) For season tickets:
     • (i) On payment for admission not exceeding Rs. 400/- Nil.
     • (ii) On payment for admission exceeding Rs. 400/- 15% of the amount paid for admission. 4. Dance performances, musical performances, theatrical performances including cultural programmes, dramas, ballet to which persons are admitted on payment
   • (a) Dance performances, musical performances
     • (i) On payment for admission not exceeding Rs. 300/- 10% of the amount paid for admission.
     • (ii) On payment for admission exceeding Rs. 300/- 15% of the amount paid for admission.
   • (b) Theatrical performances including cultural programmes, dramas and ballets:
     • (i) On payment for admission not exceeding Rs. 100/- Nil.
     • (ii) On payment for admission exceeding Rs. 100/- but not exceeding Rs. 300/- 10% of the amount paid for admission.
     • (iii) On payment for admission exceeding Rs. 300/- 15% of the amount paid for admission.