The Finance Ministry in a statement said services by way of admission to entertainment events or cinematography films in cinema theatres will attract 28 per cent GST with effect from July 1.
Currently, states impose entertainment tax of up to 100 per cent in respect of exhibition of cinematography films in theatres/cinema halls.
Under GST, the entertainment tax has been subsumed, and hence only the taxes levied by a panchayat or municipality on entertainments and amusements will continue.
Thus, entertainment services shall suffer a lower tax incidence under GST. In addition to the benefit of lower headline rates of GST, the service providers shall be eligible for full input tax credits (ITC) of GST paid in respect of inputs and input services," the ministry said.
The GST Council has finalised 18 per cent tax rate on cable TV and Direct-To-Home (DTH) services.
Resource :http://economictimes.indiatimes.com/news/economy/finance/entertainment-cable-dth-to-attract-lower-taxes-under-gst/articleshow/58802698.cms