Taxation on entertainment, cable and DTH services will come down under the Goods and Services Tax as the entertainment tax levied by states has been subsumed in the new tax regime. <br/><br/>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. <br/><br/>Currently, states impose entertainment tax of up to 100 per cent in respect of exhibition of films. However, taxes levied by a panchayat or municipality on entertainments and amusements will continue. <br/><br/>The GST Council has finalised 18 per cent tax rate on cable TV and Direct-To-Home services. Currently, these services attract an entertainment tax in states in the range of 10-30 per cent over and above the service tax levy of 15 per cent.<br/><br/>With regard to circus, theatre, Indian classical dance including folk dance and drama, the GST rate is 18 per cent ad valorem.<br/><br/>Last week, the GST Council had finalised the fitment of over 1,200 goods and 500 services in the four tier tax bracket of 5, 12, 18, and 28 per cent under the GST regime. <br/><br/>The GST will subsume 16 different taxes, including excise, VAT, service tax and entertainment tax, and will transform India into an unified market for seamless movement of goods.