Exemption for foreign tourists: payments converted from foreign exchange by travel agents are not subject to hotel expenditure-tax. Payments to hotels made in Indian currency obtained by conversion of foreign exchange brought into India through an authorised dealer by a travel agent on behalf of foreign tourists are deemed to have been made in foreign exchange and thus are exempt from expenditure-tax. Hotels need not collect or remit expenditure-tax on bills for such foreign tourists where payment will be made by the travel agent in converted foreign exchange, and the hotel's collection and monthly payment obligations do not apply in these cases.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for foreign tourists: payments converted from foreign exchange by travel agents are not subject to hotel expenditure-tax.
Payments to hotels made in Indian currency obtained by conversion of foreign exchange brought into India through an authorised dealer by a travel agent on behalf of foreign tourists are deemed to have been made in foreign exchange and thus are exempt from expenditure-tax. Hotels need not collect or remit expenditure-tax on bills for such foreign tourists where payment will be made by the travel agent in converted foreign exchange, and the hotel's collection and monthly payment obligations do not apply in these cases.
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