Chandigarh, Feb 4 (UNI) The Haryana Cabinet today approved the rules under the Haryana Tax on Luxuries Act for introduction of tax on luxuries in hotels and banquet halls.
The decision was taken in a meeting of the Cabinet presided over by Chief Minister Bhupinder Singh Hooda here.
According to the rules, luxuries available for consumption in hotels and banquet halls have been taxed irrespective of the location of hotels and banquet halls. In hotels, tax will be charged in respect of rooms,where lodging charges are Rs 2000 and more per day or for a part of the day.
From banquet halls, tax will be charged if charges per occasion are Rs 20,000 or more. Charges for food and drink shall not be counted.
The rate of tax would be 10 per cent and the government may increase it upto 15 per cent at any time. The tax will be collected and paid by the proprietor of the hotel or banquet hall.
The proprietor shall get himself registered with the department of Excise and Taxation after depositing the registration fee of Rs 500. Once registration is granted, it shall remain valid till it is cancelled. He can be asked to deposit security before issue of registration.
The tax shall have to be paid every month by the 15th day of the following month. Only one return for the whole year shall be filed by the proprietor. However, he will submit monthly statement with proof of payment of tax for the month.
UNI HS JS1856