RATE SCHEDULES UNDER THE MAHARASHTRA TAX
ON LUXURIES ACT, 1987 W.E.F.01/07/2014
Rate per accommodation Rate of Tax
a) Where the charge for luxury provided in a hotel is
not exceeding one thousand rupees per day, per
residential accommodation.
NIL
b) Where the charge for luxury provided in a hotel
exceeds one thousand rupees but does not exceeds
rupees one thousand five hundred rupees per day,
per residential accommodation
4% of such turnover
of receipt
c) Where the charge for luxury provided in a hotel
exceeds one thousand five hundred rupees per day
per residential accommodation.
10 % of such
turnover of receip
