entertainment

includes an exhibition, performance or amusement to which persons are admitted for payment, but does not include the following— (a) entertainment offered by persons registered for value added tax purposes by the Commissioner of Value Added Tax under the Value Added Tax Act, 1989 (No. 7 of 1989); (b) stage plays and performances which are conducted by educational institutions approved by the Minister for the time being responsible for Education as part of learning; or (c) sports, games or cultural performances conducted under the auspices of the Ministry of Culture and Social Services