Luxury Tax on luxuries provided in hotels from 1st May 04 to 30th Apr 05

8th floor, Vikrikar Bhavan,
Mazgaon, Mumbai-400010.
TRADE CIRCULAR
To
…………………………
…………………………
No.LTR-2009/1/Adm-29/B-139 Mumbai, Dt.25.03.2009
Trade Cir. No. 11 T of 2009
Sub: Luxury Tax on luxuries provided in hotels from 1st May
2004 to 30th April 2005.
Ref: 1) Notification No.LTA-1090/179/ Taxation-2 dated 21st
January, 1992.
2) Notification No.LTA-1090/CR-47/ Taxation-2 dated
18th November, 2008
Gentlemen/Sir/Madam,
Sub-section (1) of section 22 of the Maharashtra Tax on Luxuries Act,
1987 empowers the Government of Maharashtra to exempt any specified
class of luxuries provided in a hotel from payment of the whole or any part
of tax payable if it is necessary to do so in the public interest.
2. It has been decided by Notification dated 18th November, 2008 to
exempt the Luxury Tax in excess of six per cent on the luxuries provided
during the period from 1st May, 2004 to 30th April, 2005, in hotels which are
covered by clause ( c) of sub-section (2) of section 3 of the Maharashtra Tax
on Luxuries Act, 1987.
3. To avail this exemption, certain conditions have been prescribed.
(a) The claimant dealer is required to have collected tax not in excess
of six per cent. from the customer in the bill, cash memo or
invoice issued to customer, i.e. The amount of tax paid by the
dealer in excess of six per cent. should not have been collected
from the customer.
(b) If the amount mentioned in the bill, cash memo or invoice issued
is inclusive of the tax, then it must be considered that the tax
collection is made from the customer is of ten per cent.
(c) The amount of tax paid by the dealer in excess of six per cent,
shall not be refunded back but has to be adjusted against the tax
liability of the dealer for any subsequent period.
4. This circular cannot be made use of for legal interpretation of
provisions of law as it is clarificatory in nature. If any member of the trade
has any doubt, he may refer the matter to this office for further clarification.
5. You are requested to bring the contents of this circular to the notice
of the members of your association.
Yours faithfully,
(SANJAY BHATIA)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.
No.LTR-2009/1/Adm-29/B-139 Mumbai, Dt.25.03.2009
Trade Cir. No.11 T of 2000
1. Copy forwarded To :
a. All the Addl. Commissioners of Sales Tax in the State.
b. All the Joint Commissioners of Sales Tax in the State.
c. All the Sr. Dy. Commissioners of Sales Tax in the State.
d. All the Dy. Commissioners of Sales Tax in the State.
e. All the Asstt. Commissioners of Sales Tax in the State.
f. All the Sales Tax Officers in the State.
2. Copy forwarded with compliments for information to:
a. The Officer on Special Duty , Finance Department, Mantralaya,
Mumbai.
b. The Under Secretary, Finance Department, Mantralaya,
Mumbai.
c. The Accounts Officer, Sales Tax Revenue Audit, Mumbai and
Nagpur.
3. Copy to all the Desks and Desk Officers in the office of the
Commissioner of Sales Tax, Maharashtra State, Mumbai.
Deputy Commissioner of Sales Tax (Adm)29,
Maharashtra State, Mumbai.