The Hotel-Receipts Tax Act, 1980
Learn about The Hotel-Receipts Tax Act, 1980 and how it affects businesses in the hospitality industry. Find out about the tax rates, exemptions, and penalties.
Indian Tax LawHospitality IndustryAccommodationTax RatesExemptionsPenalties
Summary
The Hotel-Receipts Tax Act, 1980 is an Indian tax law that applies to businesses in the hospitality industry. The act mandates that hotels, lodges, and other establishments that provide accommodation must collect and pay a tax on the receipts generated from such services. The tax rate varies depending on the state, and the act provides exemptions for certain types of accommodation and guests. Businesses that fail to comply with the act are subject to penalties, which can include fines and imprisonment.
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