Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(10) in The Hotel-Receipts Tax Act, 1980

(10)"room charges" means the charges for a unit of residential accommodation in a hotel and includes the charges for;--
(a)furniture, air-conditioner, refrigerator, radio, music, telephone, television, and
(b)such other services as are normally included by a hotel in room rent,
but does not include charges for food, drink and any services other than those referred to in sub-clauses (a) and (b);