Levy and collection of tax on luxury provided in a hotel

Tax200742 sections3 chapters

Statutory text

(1) Subject to the provisions of this Act, there shall be levied and collected a tax, on the charges payable for luxury provided in a room of a hotel, at the rate of ten percent or such other rate not exceeding fifteen percent, as the State Government may, by notification in the Official Gazette, direct : Provided that where charges are payable otherwise than on daily basis, then, for the purposes of determining the tax liability under this section, the charges shall be computed as for a day, based on the period for which the charges are payable.
(2) The tax levied under sub-section (1), shall be paid by every proprietor in such manner as may be prescribed.

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