Schedule I

“SCHEDULE I (See sub-section (2) of section 5) Serial Number Turnover of Receipts Rate of Tax (1) (2) (3) (a) Where the charge for Luxury provided in a hotel is not exceeding Rs. 200/- per day. Nil (b) Where the charge for Luxury provided in a hotel is exceeding 200 rupees but does not exceed Rs. 1,500/- per day. 5% (c ) Where the charge for Luxury provided in a hotel is exceeding Rs. 1,500/- but does not exceed Rs. 3,000/- per day. 8% (d) Where the charge for Luxury provided in a hotel is exceeding Rs. 3,000/- per day. 10% Note: Where the luxuries provided in a hotel are under Time Share Agreement or under Package Deal Agreement or under any such system and wherein the facility of availing residential accommodation during the given period in a year is allowed upon a lump sum payment, then tax shall be paid at the rate provided for at clause (b) above i.e. @ 5%, with a deemed room receipt of Rs. 1,000/- per day per room.”.