Expenditure tax on hotel and restaurant services defines taxable expenditure, allocation rules and targeted exclusions.

Sections substituted for 3-5 apply expenditure tax to specified hotel and restaurant expenditures, permit Assessing Officer adjustment of room charges where composite billing obscures allocation, charge tax on defined chargeable expenditure from prescribed commencements with a limited exemption for certain hotels, and define chargeable expenditure to include accommodation, food, drink and hotel services while excluding foreign exchange expenditure, diplomatic/consular persons, third party shops/offices not owned or managed by the hotelier, and taxes; conversion rules and statutory definitions of foreign exchange and Indian currency are incorporated.

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