SCROLLING MARQUEES

R.R.JAGADEESAN, GST PRACTITIONER WELCOMES YOU TO "ABHIVIRTHI" WITH LATEST UPDATES ON GST - GOODS AND SERVICES TAX ACT, IGST - INTEGRATED GOODS AND SERVICES TAX ACT, CGST- CENTRAL GOODS AND SERVICES TAX ACT, SGST - STATE GOODS AND SERVICES TAX ACT, UTGST - UNION TERRITORY GOODS AND SERVICES TAX ACT WITH NOTIFICATIONS, CIRCULARS, FORMATS, GST TAX RATES,PRESS RELEASES, HSN CODES AND OTHER INFORMATION FOR BUSINESS SECTOR AND INDUSTRIAL SECTOR AND SERVICE SECTOR, PRIVATE BANKS, PUBLIC SECTOR BANKS, PUBLIC SECTOR UNDERTAKINGS, STAKEH0LDERS, ACADEMICIANS, STUDENTS AND CHARTERED ACCOUNTANTS AND GST PRACTITIONERS WITH COMPLETE GUIDELINES FOR ONLINE REGISTRATION, ONLINE RETURN FILING, ONLINE PAYMENT AND ONLINE GENERATION OF CERTIFICATES IN GST PORTAL (www.gst.gov.in) As per the Notification No. 78/2020 dated 15th Oct 2020, the tax payers, having Aggregate Annual Turn Over (AATO) above Rs 5 Crore, shall use atleast 6 digit HSN code in the e-Invoices and e-Waybills and other tax payers shall use atleast 4 digit HSN code in E-Invoices and E-Way Bills with effect from 1st October, 2023.-----GSTR-2B WILL BE AVAILABLE IN THE AFTERNOON OF 14TH AS ITS GENERATION COMMENCES AFTER END OF DUE DATE OF GSTR-1/IFF FILING ON 13TH TAXPAYERS MUST FURNISH 4 DIGIT HSN CODES AND 6 DIGIT HSN CODES IF THE AGGREGATE TURNOVER IN THE PRECEDING FINANCIAL YEAR IS BELOW RUPEES 5 CRORES AND ABOVE RUPEES 5 CRORES RESPECTIVELY AND 8 DIGIT HSN CODES IF THE GOODS ARE EXPORTED IRRESPECTIVE OF QUANTUM OF TURNOVER THANK YOU VERY MUCH FOR YOUR VISIT AND BOOKMARKING THIS BLOGSPOT FOR FREQUENT VISITS-----SHARE THE ARTICLES WITH YOUR COLLEAGUES AND FRIENDS USING PRINT FRIENDLY OPTION AVAILABLE ON THE RIGHT SIDE-----TO VIEW MORE ARTICLES PLEASE VISIT AGAIN AND AGAIN. ABHIVIRTHI R.R.JAGADEESAN அபிவிருத்தி R.R.ஜெகதீசன் अभिविरथी R.R.जगदीसन
WELCOME நல்வரவு स्वागत हे
THE BACKGROUND IMAGE IS THE AERIAL VIEW OF ARULMIGU MEENAKSHI AMMAN TEMPLE MADURAI TAMIL NADU INDIA WELCOME TO TAMIL NADU ABHIVIRTHI அபிவிருத்தி अभिविरथी
ABHIVIRTHI R.R.JAGADEESAN அபிவிருத்தி R.R.ஜெகதீசன் अभिविरथी R.R.जगदीसन
PLEASE CLICK "GST RETURN DUE DATES" TO VIEW THE LAST DATE OF FILING OF GST RETURNS IN INDIA----PLEASE CLICK "GST IN INDIA" TO VIEW ACTS AND RULES, GST TAX RATES, CIRCULARS, CLARIFICATIONS, NOTIFICATIONS, FORMATS, HSN CODES ETC
BEST WISHES FROM "ABHIVIRTHI" R.R.JAGADEESAN BIRTH DAY GREETINGS SUCCESS DAY GREETINGS ANNIVERSARY GREETINGS ENGAGEMENT GREETINGS WEDDING DAY GREETINGS FESTIVE SEASON GREETINGS INAGURATION OF BUSINESS ORGANISATION GREETINGS INAGURATION OF SERVICE ORGANISATION GREETINGS ABHIVIRTHI R.R.JAGADEESAN அபிவிருத்தி R.R.ஜெகதீசன் अभिविरथी R.R.जगदीसन
PLEASE CLICK "STATE WEBSITES" AND VIEW THE GST WEBSITES OF ALL STATES AND UNION TERRITORIES IN INDIA AND CENTRAL GOVERNMENT BY CLICKING THE RELEVANT LINK

Saturday, January 9, 2016

LUXURY TAX - Rate of Luxury Tax and Renewal Fees and Renewal due date in Tamil Nadu

RATE OF LUXURY TAX / RENEWAL FEES / RENEWAL DUE DATE IN TAMIL NADU

.
Details
Existed upto
31.8.1996
From
1.9.1996 to
30.12.2003
From
31.12.2003 to
31.12.2006
From
1.1.2007 onwards
(a)
Where the rate of charge for accommodation for residence (including charges for air- conditioning,
television,           radio, music,  extra  beds  and  the like     but     excluding charges for food, drink and
telephone calls) is not less than Rs. 50 but less than Rs.
10%
NIL
NIL
NIL
(b)
Where such rate is   not less than  Rs.100  but  below  Rs.
200
15%
NIL
NIL
NIL
(c)
Where  such  rate  is  Rs.200 and above
20%
See below
See below
See below
(a)
Where the rate of charges for accommodation for residence is  not  less  than  Rs.200 but lesthan Rs.  500 per  room per day
See above
15%
5%
5%
(b)
Where the rate of charges for accommodation for residence is  not  less  than  Rs.500 but less than Rs. 1000 per room per day
See above
20%
10%
10%
(c)
Where the rate of charges for accommodation for residence is  not  less  than  Rs.1000 or more than Rs. 1000 per room per day
See above
25%
12.5%
12.5%

The Registration Certificate under the Tamil Nadu Tax on Luxuries Act 1981 has to be renewed every year within 30 days of commencement of the year {under rule 10(4)} (i.e. before 30th April) and the fees for renewal registration is Rs. 500.00.
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