Assam Assembly passed the Assam Amusements and Betting Tax (Amendment) Bill, 2016.

The Assam Assembly has passed the Assam Amusements and Betting Tax (Amendment) Bill, 2016, reducing the service charge of cinema tickets with an aim to give a fillip to the local film industry. This bill will reduce the service charge of cinema tickets with an aim to give a fillip to the local film industry but, government raised the entertainment tax on cinema tickets by up to ten percentile points. 

As per this bill, the government proposed to make service charge Rs 8 per ticket for the halls without air conditioning system and Rs 12 for the halls with air conditioning system with back-up generator. The government also advised to increase the entertainment tax to 20 per cent from 15 per cent at present for entry charges between Rs 5 and Rs 20 per ticket. It is noted that it will be 30% compared to 20% in case the admission charge is more than Rs 20 and there will be no entertainment tax if the entry charge is Rs 5 or less. Apart from this, the new Bill proposes to fix the service charge at a maximum of Rs 12 per ticket, which is as high as Rs 40 at present.
So let’s do:
1. Name the state, which has passed Amusements and Betting Tax (Amendment) Bill, 2016?

Source – The Economics Times





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