Entertainment duty is levied on entertainment places like Cinemas, Amusements, Parks, Variety Programmes Sports etc on following rates.

☛Presently no duty is being collected from Cinemas.

☛Dramas, plays, variety Programmes 10% of the payment for admission.

☛Games and Sports 5% of the payment for admission.

☛Items of amusement other than above 25% of the payment for admission.