SL. NO
|
DESCRIPTION
|
RATE OF TAX |
|
Upto 28-08-2009
|
|
1 |
Where the charge for Luxury provided in a hotel is not more than Two hundred rupees per day per room
|
Five percentum of such turnover of receipts |
2 |
Where the charge for luxury provided in a hotel exceedsTwo hundred rupees but doesnot exceed Five hundred rupees per day per room
|
Ten percentum of such turnover of receipts |
3 |
Where the charge for Luxury provided in a hotel exceeds Five hundred rupees per day per room
|
Fifteen percentum of such turnover of receipts |
|
From 29-08-2009 upto 20-05-2012
|
|
1 |
Where the charge for Luxury provided in a hotel is less than Three hundred rupees per day per room
|
NIL |
2 |
Where the charge for Luxury provided in a hotel is Three hundred rupees or more but does not exceed one thousand rupees per day per room
|
Five per centum of such turnover of receipts. |
3 |
Where the charge for Luxury provided in a hotel exceeds one thousand rupees but does not exceed two thousand rupees per day per room
|
Eight per centum of such turnover of receipts. |
4 |
Where the charge for Luxury provided in a hotel exceeds two thousand rupees per day per room
|
Twelve per centum of such turnover of receipts. |
|
From 21-05-2012
|
|
1 |
Where the charge for Luxury provided in a hotel is less than one thousand rupees per day per room.
|
NIL |
2 |
Where the charge for Luxury provided in a hotel is one thousand rupees or more but does not exceed one thousand nine hundred and ninety nine rupees per day per room.
|
Five per centum of such turnover of receipts. |
3 |
Where the charge for Luxury provided in a hotel is one thousand nine hundred and ninety nine rupees or more but does not exceed two thousand nine hundred and ninety nine rupees per day per room.
|
Eight per centum of such turnover of receipts. |
4 |
Where the charge for Luxury provided in a hotel exceed two thousand nine hundred and ninety nine rupees.
|
Twelve per centum of such turnover of receipts. |
|
In respect of luxury boat and heritage home
|
|
5 |
If the charges for Luxury provided exceeds two hundred rupees per day per room
|
Five per centum of such turnover of receipts. |
6 |
In respect of any place where accommodation or space is provided for marriage, reception ceremonies, events, functions, seminar, convention, banquet, meeting or exhibition-cum-sale, if the charges for luxury provided exceeds five thousand rupees per day
|
Eight per centum of such turnover of receipts. |
|
For Hospitals (w.e.f. 29-8-2009)
|
|
1 |
Where the charge for Luxury provided in a hospital is less than one thousand rupees per day per room
|
NIL |
2 |
Where the charge for Luxury provided in a hospital is rupees one thousand or more but does not exceed two thousand five hundred rupees per day per room.
|
Five per centum of turnover of receipts. |
3 |
Where the charge for Luxury provided in hospital exceeds two thousand five hundred rupees per day per room.
|
Eight per centum of such turnover of receipts. |
