State Act

Chhattisgarh Luxury Tax Act, 1988

3Sec. 4 : Charges and rate of tax (1) The tax payable by a hotelier under this Act shall be charged at the following rates, namely : Where the charge for luxury provided in a hotel per day,- (a) is less than sixty rupees Nil (b) is sixty rupees or more but does not exceed one hundred and fifty rupees 5 per cent of the turnover (c) is more than one hundred and fifty rupees. 10 per cent of the turnover (2) Where, in addition to the charges for luxury provided in a hotel, service charges are levied and appropriated by the hotelier and not paid to the staff, then such charges shall be deemed to be the part of the charges for luxury provided in the Hotel. 4[(3) The tax shall be levied and collected at the rates specified in sub-section (1), on the charges actually paid to the hotelier for such luxury ] (4) The tax shall not be levied and payable in respect of the turnover for supply of food and drinks, where they are not separately charged for and on the sale of which the hotelier is liable to pay tax under the Madhya Pradesh 5[Vanijyik Kar Adhiniyam, 1994 (No.5 of 1995).]