Home India Part II - Section 2 Exemption given to Drama conducted in the premises of any in...
Date: 2025-10-25 Category: Not Applicable State: Tamil Nadu Country: India

Exemption given to Drama conducted in the premises of any institution or in any other places from the liability of Entertainment tax payable under the Tamil Nadu Local Authorities Entertainments Tax Act, 2017.

Issued by Part II - Section 2 · Not Applicable

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Executive Summary & Key Takeaways

The Tamil Nadu Government Gazette, Extraordinary, issued on Saturday, October 25, 2025, as No. 659, concerns notifications by the government. It specifically pertains to the Municipal Administration and Water Supply Department. According to Notification No. II(2)/MAWS/1169(a)/2025, referencing G.O.Ms No.326, Municipal Administration and Water Supply (MC.1), dated October 25, 2025, the Governor of Tamil Nadu exempts dramas conducted in any institution or other places from entertainment tax liability under the Tamil Nadu Local Authorities Entertainments Tax Act, 2017 (Tamil Nadu Act 20 of 2017). The document is published by authority, with D. Karthikeyan, Principal Secretary to Government. Registration Number is Regd. No. TN/CCN/467/2012-14 with R. Dis. No. 197/2009. The price of the gazette is Re. 0.80 Paise. It is printed and published by the Commissioner of Stationery and Printing, Chennai on behalf of the Government of Tamil Nadu.

Key Entities Referenced

Tamil Nadu Local Authorities Entertainments Tax Act, 2017: The Act under which entertainment tax exemption is granted in the notification. Municipal Administration and Water Supply Department: The department responsible for issuing the notification related to entertainment tax exemption. Chennai: The location where the gazette is published.
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© [Regd. No. TN/CCN/467/2012-14. GOVERNMENT OF TAMIL NADU [R. Dis. No. 197/2009. 2025 [Price: Re. 0.80 Paise. TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY No. 659] CHENNAI, SATURDAY, OCTOBER 25, 2025 Aippasi 8, Visuvaavasu, Thiruvalluvar Aandu–2056 Part II—Section 2 Notifications or Orders of interest to a Section of the public issued by Secretariat Departments. NOTIFICATIONS BY GOVERNMENT MUNICIPAL ADMINISTRATION AND WATER SUPPLY DEPARTMENT. EXEMPTION GIVEN TO DRAMA CONDUCTED IN THE PREMISES OF ANY INSTITUTION OR IN ANY OTHER PLACES FROM THE LIABILITY OF ENTERTAINMENT TAX PAYABLE UNDER THE TAMIL NADU LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 2017. [G.O.Ms No.326, Municipal Administration and Water Supply (MC.1), 25th October 2025, ஐப்பசி 8, விசுவாாவாசு, திருவாள்ளுவார் ஆண்டு-2056.] No. II(2)/MAWS/1169(a)/2025. In exercise of the powers conferred by sub-section (1) of Section 11 of the Tamil Nadu Local Authorities Entertainments Tax Act, 2017 (Tamil Nadu Act 20 of 2017), the Governor of Tamil Nadu hereby exempts drama conducted in the premises of any institution or in any other places from the liability of entertainments tax payable under the said Act. D. KARTHIKEYAN, Principal Secretary to Government. PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU Ex-II-2—(659)

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