Section 3(1) in Jharkhand Entertainments Tax Act, 2012
(1)Save as provided in sub- section (2), there shall be levied and paid to the State Government by an assessee a tax on the entertainment at the rate(s) as specified in the notification issued under this Act.Provided that the State Government may specify different rate or rates of entertainment tax in respect to different categories of the entertainments for the different specified periods and for different specified areas.Provided further that the rate of entertainment tax shall not exceed thirty percent of the value of gross collection / admission charge(s) / subscription(s) / contribution(s) / rent / security / sponsorship / activation charges or by any other valuable consideration(s) received or receivable for providing entertainment(s).
