Tax on entertainment only by Municipalities, panchayat, regional council and district council:-
Municipality, panchayat, Regional Council and District Council will have powers to impose tax on entertainment and amusement [Entry 62 of List II (State List) of Seventh Schedule to Constitution of India as amended w.e.f. 16-9-2016]
District Councils for administration of Tribal Areas in States of Assam, Meghalaya, Tripura and Mizoram will have powers to impose entertainment tax [paragraph 8(3)(d) of Sixth Schedule to Constitution of India inserted w.e.f. 16-9-2016].