Applicability of entertainment tax

[MADHU MURTHY]

Entertainment tax in Andra Pradesh. Buying tickets for employees and recovered amount from them or partially sold. Is entertainment tax is applicable or any other taxes applicable.

[Dinesh Gupta]

Entertainment tax is levied on the organizers of the event / entertainment. A company purchasing tickets for its employees can not be held as organizers of any entertainment / event and therefore can not be held as liable to entertainment tax.

AI Summary

Entertainment tax liability: companies buying event tickets for employees are not treated as organizers and not liable.
Entertainment tax is imposed on the organizer of the entertainment. A corporate purchaser that merely buys tickets for employees does not assume the role of organizer and therefore is not subject to entertainment tax liability; recovering ticket costs from employees or limited resale does not convert the company into an organizer.