The Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1991
The Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1991
Tax19912 sections
This Act amends the state law regulating luxury taxes on hotels and lodging houses in Gujarat. It modifies the calculation method for these charges by creating a tiered system based on the price of lodging per day. Specifically, it sets rates ranging from nil for basic accommodation to twenty percent for higher-cost rooms, with the exact percentage depending on how much the daily charge exceeds a defined threshold. The legislation is important because it defines the financial obligations of hotel owners and ensures the state collects revenue efficiently from the hospitality sector.
PDF: pending for this language.