Dept. of Sales Tax

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THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) ACT, 1989.

This Act provides for levying tax on the luxuries in hotels and lodging houses. The basis for levy of this tax is the turnover of receipts of a hotelier and the rate of tax ranges from 10% to 20% depending upon the charge for luxuries provided in a hotel or lodging house.

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