CHENNAI: The
Tamil Nadu government on Saturday introduced a bill to repeal the Tamil Nadu Entertainments
Tax
Act 1939 as the tax is subsumed in
goods and services tax (
GST).
Until now the
entertainment tax used to be collected by panchayats and municipalities and once the GST comes into force from July 1, the local bodies will get a share from the GST collection.
The bill was introduced by state minister for municipal administration and rural development S P Velumani.
Tamil Nadu Entertainments Tax Act 1939 enables the state government to levy and collect
entertainment
tax. Recently the constitution was amended.
Due to this the government has decided to repeal the Tamil Nadu Entertainments Tax Act under section 174 of the proposed TNGST Act.
The government has decided to bring new legislation so as to enable the local bodies to levy and collect the tax on entertainment and amusement, said the minister.