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[Cites 0, Cited by 0] [Section 4(2)] [Section 4] [Entire Act]

State of Kerala - Subsection

Section 4(2)(a) in The Kerala Tax on Luxuries Acts, 1976

(a)in respect of a hotel, for charges of accommodation for residence and other amenities and services provided in the hotel, excluding food and liquor,-
(i)at the rate of seven and half percent per room for hotels, in respect of rooms where the gross charges of accommodation for residence and other amenities and services provided above rupees two hundered and upto five hundred per day ;
(ii)at the rate of twelve and a half percent for hotels in respect of rooms where the gross charges of accommodation for residence and other amenities and services provided above rupees five hundred or more per day ;