Vidhi Codex

Bare Act

The Goa, Tax on Luxuries (Hotels and Lodging Houses) Act, 1988

Tax200616 sections

The Goa Tax on Luxuries Act, 1988 governs the levy and collection of luxury tax on residential hotel accommodations, commercial space rentals, spas, beauty parlours, and health clubs across Goa. It applies to hoteliers, resort owners, commercial landlords, and wellness facility proprietors. The statute sets explicit daily tariff thresholds, turnover limits, annual registration fees, and mandatory bookkeeping duties. For residents and visiting tourists, the law determines the luxury tax added to hotel stays and wellness receipts, ensuring standard tax collection while exempting budget accommodations and basic services.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of section 2
  3. 3. Amendment of section 5
  4. 4. Omission of section 5A
  5. 5. Amendment of section 5B
  6. 6. Omission of section 5C
  7. 7. Amendment of section 7
  8. 8. Amendment of section 9
  9. 9. Amendment of section 9A
  10. 10. Amendment of section 22
  11. 11. Substitution of Schedule
  12. 12. Substitution of Schedule II
  13. I. Schedule I
  14. II. SCHEDULE II
  15. III. Schedule III
  16. IV. Insertion of new Schedule IV

PDF: pending for this language.