Service Tax 4 India

Weblog by Dhirendra Gandhi

Hotel Services and tax rate July 7, 2012

Filed under: 1,Budget2012-13,Hotel Services,Hotel Services — degee17 @ 3:27 pm
TAX STRUCTURE
AS ON 01.07.2012
Sr. No. Particulars Service Tax (including Cesses) w.e.f  01.07.2012
INCOME head
Room activity
1 Room  ( composite rate Including all meal, all packages  inclusive of meal AI, MAP ) 7.42%
2 Room  on CP basis ( only on Room Revenue) 7.42%
3 Food Elements if taken by Guest  from the  Rest. separate bill should be  raised by out let 4.94%
4 Telephone 12.36%
5 Mini Bar NO TAX
Restaurant activity
6 Food in Restaurant sale 4.94%
7 Wine 4.94%
8 Tobacco 4.94%
9 Soft Beverage 4.94%
10 Mineral Water 4.94%
Banquatte Activities
11 No hall rental separately recovered Bqt. Food (charged on per pax basis) 8.65%
12 Bqt. Soft Beverage 8.65%
13 Indian Liquor 8.65%
14 Beer 8.65%
15 Health Club and fitness services including Ayurvedic Massage 12.36%
16 Foto coping service 12.36%
13 Internet surfing and document printing, 12.36%
14 Sale of Swimming suit (goods) 0.00%
15 Hire sale (Racket hire & Tennis Ball) 12.36%
16 Sale of Flower bouquet, Mattress on Hire 12.36%
17 Dry Cleaning and Washing services  12.36%
18 Spa, Spa Massage, Membership fees 12.36%
19 Beauty Parlour Services 12.36%
20 Hall Rent and other utilities on Hire Charges 12.36%
21 D.J., & Audio/Video ,Shooting charges 12.36%
22 Internet services and printing of documents 12.36%
23 Business Centre Services 12.36%
24 Ayurveda, Liquor Licence & Corcorage Charges 12.36%
25 Liquor Licence Charges 12.36%
26 Corcrage Charge 12.36%
27 Other Miscellaneous 12.36%
28 Foreign Exchange @ 0.124% Subject to Minimum of Rs. 30
Advertisements
 

2 Responses to “Hotel Services and tax rate”

  1. payal jain Says:

    for dry cleaning and washing services


Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s