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 less than 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.