Rate Schedules Under The Maharashtra Tax On Luxuries Act, 1987

RATE SCHEDULES UNDER THE MAHARASHTRA TAX

ON LUXURIES ACT, 1987 W.E.F.01/07/2014 

Rate per accommodation

Rate of Tax

a) Where the
charge for luxury provided in a hotel is  
not exceeding one thousand rupees per day, per residential
accommodation.

NIL

b) Where the
charge for luxury provided in a hotel exceeds one thousand rupees but does
not exceeds rupees one thousand five hundred rupees per day, per residential
accommodation

4% of such turnover
of receipt

c) Where the
charge for luxury provided in a hotel exceeds one thousand five hundred
rupees per day per residential accommodation.

10 % of such
turnover of receipt

 

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