Section 4(5) in The Kerala Tax on Luxuries Acts, 1976
(5)Every Direct-To-Home (DTH) Broadcasting Service Provider in the State shall pay Luxury Tax at the rate of two per cent on the gross charges received or receivable by his every month in any manner including installation charges, subscription charges, recharges, or other charges by whatever name called from the subscribers in the State in respect of the Luxury provided by him.
