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Rates Of Tax Under Luxury Tax Act

SCHEDULE  I

(See sub-section (2) of section 5)

 

Sr No.

 

Turnover of Receipts

Rate of Tax

(1)

(2)

(3)

 

(a)

 

   Where the charge for the luxury provided in a hotel is not exceeding Rs. 500/- per room per day.

NIL.

 

(b)

 

   Where the charge for the luxury provided in a hotel is exceeding Rs. 500/- but does not exceed Rs. 2000/- per room per day.

5%

 

(c)

 

   Where the charge for the luxury provided in a hotel is exceeding Rs. 2000/- but does not exceed Rs. 5000/- per room per day.

8%

 

(d)

 

   Where the charge for the luxury provided in a hotel is exceeding Rs. 5000/- per room per day.

12%

 

(e)

 

   Where the hotel is a club or any other entity wherein luxury provided to its members/guests under time share agreement or any other similar system, and wherein the facility of availing residential accommodation by such members / guests during the given period in a year is allowed upon lumpsum payment against his/her membership.

Ten paise in a rupee, with a deemed room receipt of Rs. 2000/- per room  per day.

 

(f)

 

   Where any room in a hotel or guest house registered under the Goa, Daman and Diu Registration of Tourist Trade Act, 1982 (Act 10 of 1982) are leased by the hotelier to any company or a person on monthly basis to provide accommodation either as rest house or guest house and the charges for such room exceeds Rs. 500/- per day.

5%

 

These rates shall come into force with effect from 01-04-2013. Click for notification

 

Note Luxuries provided in a hotel during the period from 1st June upto 30th September of a calendar year are exempted to the extent of In excess of 40 paise in a rupee of the rate specified in Schedule I appended to the said Act provided
(i) the hotelier should hold valid registration under the said Act.
(ii) the hotelier should file the returns within the time prescribed under the said Act.
(iii) the hotelier should pay the tax within the time prescribed under the said Act.
(iv) the hotelier should not be in arreas f tax or in arrears of any outstanding dues at the time of claiming such exemption 

Click here for notification 

 

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SCHEDULE  II

(See sections 9(2) and 9A)

Sr No.

Category of hoteliers

Amount of registration charges/renewal charges.

 

 

HOTELIER

 

 

(1)

 

   For hotels having upto 25 rooms including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982 (Act 10 of 1982).

Rs. 1,000/-

 

(2)

 

   For hotels having rooms in excess of 25 but upto 50 including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982 (Act 10 of 1982).

Rs. 2,500/-

 

(3)

 

   For hotels having rooms in excess of 50 but upto 100 including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982 (Act 10 of 1982).

Rs. 5,000/-

 

(4)

 

   For hotels having rooms in excess of 100 but upto 200 including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982 (Act 10 of 1982).

Rs. 10,000/-

 

(5)

 

   For hotels having rooms in excess of 200 including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982 (Act 10 of 1982).

Rs. 15,000/-

 

 

PROPRIETOR

 

 

(1)

 

    Accommodation provided for commercial purposes.

Rs. 2,000/-

 

(2)

 

    Accommodation with luxuries provided for other purposes.

Rs. 2,000/-

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SCHEDULE  III

(See section 5B)

 

Sr No.

Turnover of Receipts

Rate of Tax

(1)

(2)

(3)

 

(1)

 

    Where proprietor provides accommodation for commercial purposes.

5% of the receipt

 

(2)

 

    Where proprietor provides accommodation with luxuries for other purpose:-

 

 

 

      (i)     Not exceeding  Rs 10,000/-  per day per event

Nil

 

     (ii)    Exceeding Rs. 10,000/- per day per event

 

5% of the receipt

 

 

 

 

 

 

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SCHEDULE IV

(See Sub-section (2A) of section 5)

 

 

 
 Sr. No                                           Turnover of recipts  Rate of Tax
 1.

 

 

For providing services in beauty parlours, spa or health spa, health
club, etc., having air-conditioning acility, whose turnover is above
Rs. 5.00 lakhs per annum

 

 

            10%

 


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