SPSM & ASSOCIATES

CHARTERED ACCOUNTANTS

Luxury Tax Goa

Section 5 of Luxury Tax Act of Goa

.XAT FO YVEL DNA ECNEDICNI

(1) Subject to the provisions of this Act and the rules made there under, there shall be levied a tax on the turnover
of receipts of a hotelier.
(2) There shall be levied a tax on the turnover of receipts at the rates provided in Schedule I hereto.

DEFINITIONS.
In this Act, unless the context otherwise requires

receipt means the amount of monetary consideration received or receivable by a hotelier

or a proprietor or by his agent for the luxury provided in a hotel or for the accommodation
provided for commercial purposes or for accommodation with luxuries provided for other
purposes;;

turnover of receipts means the aggregate of the amount of monetary consideration

received or receivable by a hotelier or by a proprietor or by his agent in respect of luxuries
provided in a hotel or for accommodation provided for commercial purpose or for
accommodation with luxuries provided for other purposes, during a year;

SPSM & ASSOCIATES

CHARTERED ACCOUNTANTS

SCHEDULE I
(See sub-section (2) of section 5)
Sr
Turnover of Receipts
No.
(1)
(2)
(a) Where the charge for the luxury provided in a hotel is not exceeding
Rs. 500/- per room per day.
(b)

Rate of Tax

Where the charge for the luxury provided in a hotel is exceeding Rs.
500/- but does not exceed Rs. 2000/- per room per day.

(3)
NIL.
5%

(c) Where the charge for the luxury provided in a hotel is exceeding Rs.
8%
2000/- but does not exceed Rs. 5000/- per room per day.
(d) Where the charge for the luxury provided in a hotel is exceeding Rs.
12%
5000/- per room per day.
(e) Where the hotel is a club or any other entity wherein luxury provided
to its members/guests under time share agreement or any other
Ten paise in a rupee, with
similar system, and wherein the facility of availing residential
a deemed room receipt of
accommodation by such members / guests during the given period in Rs. 2000/- per room per
a year is allowed upon lumpsum payment against his/her
day.
membership.
(f) Where any room in a hotel or guest house registered under the Goa,
Daman and Diu Registration of Tourist Trade Act, 1982 (Act 10 of
1982) are leased by the hotelier to any company or a person on
monthly basis to provide accommodation either as rest house or guest
house and the charges for such room exceeds Rs. 500/- per day.
These rates shall come into force with effect from 01-04-2013.

5%

Note :- Luxuries provided in a hotel during the period from 1st June upto 30th September of a calendar
year are exempted to the extent of In excess of 40 paise in a rupee of the rate specified in Schedule I
appended to the said Act provided
(i) the hotelier should hold valid registration under the said Act.
(ii) the hotelier should file the returns within the time prescribed under the said Act.
(iii) the hotelier should pay the tax within the time prescribed under the said Act.
(iv) the hotelier should not be in arreas f tax or in arrears of any outstanding dues at the time of
claiming such exemption