Section 2(a) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(a)"charges for lodging" include charges for air conditioning, [***] [Words 'telephone' deleted by Gujarat 13 of 2006, dated 31st March, 2006 (w.e.f 01-04-2006)], television, radio, music and extra beds and the like but do not include any charges for food, drink or other amenities.
