[Cites 0, Cited by 0]
[Entire Act]
Union of India - Section
Section 3 in Hotel Receipts Tax Rules, 1981
3. Determination of Room Charges in the case of composite charge.
- For the purposes of sub-section (2) of section 3-of the Act in a case where a composite charge is payable in respect of residential accommodation and food, the room charges included therein shall be determined by deducting from the composite charge, the charges for food in the following manner, namely :-| (i)where the composite charge includes the charge for breakfast | 10per cent of the composit charge |
| (ii)where the composite charge includes the charge for breakfast andone meal | 25per cent of the composit charge |
| (iii)where the composite charge includes the charge for breakfast andtwo meals. | 40percent of the composit charge |