�ï¿❜hargeable receipts�� includes all charges received or accruing or arising to the person engaged in the business of running a hotel, in connection with the provision of residential accommodation, food, drink and other services. Modification of scope of chargeable receipts - Section 6Ĥ8.1 Under the existing provisions of the Hotel-Receipts Tax Act, hotel-receipts tax is leviable in respect of the chargeable receipts accruing or arising to a hotel in which the room charges per day per individual are Rs.
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