TAXATION ON HOTELS IN RAJASTHAN – F.Y. 2015-16

Posted By on May 28, 2015

The government has displayed a paradigm change in the Indirect Tax Laws and both the state and central budgets have indicated a swift transition from Service Tax and VAT regime to the Goods and Services Tax (GST) regime in India over the next one year. These changes are equally visible in the Rate of Taxes under the Service Tax, VAT and other Commercial Taxes for the FY 2015-16.

The applicable rate of Service Tax is changing from 12.36% to 14% w.e.f. 01-06-2015. However, this is subject to benefit of abatements and valuation rules as prescribed under the Service Tax Rules.

We are enclosing a consolidated chart of indirect taxes applicable on Hotels and Hospitality industry in Rajasthan including
(i) Service Tax;
(ii) Service Tax Reverse Charge;
(iii) Rate of VAT on Hotels in Rajasthan;
(iv) Rate of Luxury Tax on Hotels in Rajasthan.

Service Tax on Hotels

Service Tax on Hotels

VAT on Hotel in Rajasthan

VAT on Hotel in Rajasthan

VAT on Hotels in Rajasthan

VAT on Hotels in Rajasthan

Service Tax Reverse Charge

Service Tax Reverse Charge

Service Tax on Currency Exchange

Service Tax on Currency Exchange

This article has 8 comments

  1. Sir,

    Generally in all state of india vat charged on foods bill excluding service tax ( only on foods sales value)which is served in restaurant and hotel ,

    I want know one thing that whether vat charge on foods bill including service tax or excluding service tax in rajasthan

    pls reply soon

    Regards

    Anwar Khan

    Reply
    • Dear Hariom,

      In respect of SPA the Rate of Service Tax is 14%.

      Since it is not covered under the Mega Exemption or specific abatement, it will automatically fall under the peak rate of 14% under the Negative List Regime.

      Regards,
      CA Ritul Patwa

      Reply
  2. Dear Mr. Patwa,

    With reference to Desert Camps, what will be the luxury tax rate and service tax rate? Are these classified as hotels?

    Cheers!

    Reply

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