structure in India varies across states and is the highest in Uttar Pradesh at 60 per cent. In Maharashtra, entertainment tax was reduced by five per cent in 2005 and now stands at 45 per cent. There is no tax for Marathi films in Maharashtra, and in Tamil Nadu, Tamil films are tax free if they have a Tamil title and a U certificate from the Censor Board. Failing any of these, films are imposed a 15% tax. The entertainment industry in India is facing the challenge of double taxation on such transactions. No State Entertainment Tax Applicable on Gross Tkt Value . Andhra Pradesh - 20% (15% for Telugu Films) Assam, Himachal Pradesh, Jammu & Kashmir, Rajasthan, Punjab and Uttaranchal (Nil) Bihar - 50.00% Delhi- 20.00% Gujarat -50.00% (Nil for Gujrati Films) Haryana -30.00% Jharkhand -110% (Nil for Jharkhandi Films) Karnataka -30% (Nil for Kannada Films) Kerala- 10.00% Madhya Pradesh -20.00% Maharashtra -45% (Nil for Marathi Films) Odisha -25.00% (for Odia Films 99% ) Tamil Nadu -15% (Nil for Tamil Films) Uttar Pradesh -30% to 40% West Bengal- 30% (2% for Bengali Films) Maharashtra Entertainment Duty Act, 1923 The Maharashtra government imposed an additional 10 percent entertainment duty on movie tickets priced between Rs.251 and Rs.350 from January 16, 2013. However, tickets costing between Re.1 and Rs.250 will see no fresh levy. The government has also allowed theatre owners to collect Rs.11 as service charges on all tickets, up from Rs.6 now. The new tax slab is somewhat like this: If a multiplex or theatre owner charges up to Rs 250 per ticket, he will not have to pay any additional surcharge. If a ticket is priced between Rs 251 and Rs 350, the theatre or multiplex owner will be charged 10 per cent more; if a ticket is priced between Rs 351 and Rs 500, the owner will have to pay 15 per cent more, and if the ticket is priced more than Rs 501, the charge will be 20 per cent more. Mirror has learnt that theatre and multiplex owners will have to go for computerised booking system so that the number of tickets sold is on record. The Central Government's decision is effective from this month, and film and TV actors will be charged 12.36 per cent service tax on their earnings on programmes and endorsements. As per the new slab, for tickets up to Rs