G.O. Ms. No. 127, Exemption in Respect of Luxury Tax Payable for Pravasi Bhartiya Divas, 2009
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 127, Commercial Taxes and Registration (C2), dated 19 December 2008, granting a luxury tax exemption for hotel accommodation provided to delegates and other guests of Pravasi Bhartiya Divas, 2009 in Chennai. The exemption applies subject to documentation being supplied by the Government of India, Ministry of Overseas Indian Affairs, and endorsed and reported by the relevant hotels.
What the notification does
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 127, Commercial Taxes and Registration (C2), dated 19 December 2008. The notification grants an exemption from tax payable under the Tamil Nadu Tax on Luxuries Act, 1981, for hotel accommodation provided to delegates and other guests of Pravasi Bhartiya Divas, 2009, organised in Chennai by the Government of India, Ministry of Overseas Indian Affairs, from 7 January to 9 January 2009.
The exemption is not presented as a general exemption for hotels, tourists or accommodation in Chennai. It is tied specifically to qualifying delegates and guests of the named event and is subject to supporting records.
Who is affected
The notification directly concerns:
- Hotels accommodating delegates or other guests of Pravasi Bhartiya Divas, 2009.
- The Government of India, Ministry of Overseas Indian Affairs, which must identify the eligible delegates and guests and certify their hotel stays.
- Delegates and guests whose accommodation is included in the required certified records.
The notification does not govern land ownership, land classification, planning permission, registration of property or building approval. Based on the text, it does not change the rights or obligations of a property buyer or landowner unless that person is involved with a hotel claiming this particular luxury tax exemption.
Conditions for claiming the exemption
The luxury tax exemption requires the following documentation and reporting:
- The Government of India, Ministry of Overseas Indian Affairs, must provide a detailed list of delegates or guests.
- The list must be organised room wise and hotel wise.
- It must state the period of stay and the tariff paid in each hotel, allowing the exact amount of luxury tax eligible for exemption to be identified.
- The Ministry must issue a certificate to each relevant hotel together with the list of delegates or guests.
- Each hotel must endorse the list and add details of the bills raised for the delegates or guests who stayed there.
- The hotel must submit this material to support the exemption amount along with its return for the relevant month or quarter, using the form prescribed under the Tamil Nadu Tax on Luxuries Rules, 1980.
The notification was published in the Tamil Nadu Government Gazette Extraordinary, Part II, Section 2, on 19 December 2008.
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Common questions
Does this notification affect the purchase or ownership of land in Tamil Nadu?
No land-related change is stated. The notification concerns a luxury tax exemption for specified hotel accommodation connected with Pravasi Bhartiya Divas, 2009.
Does every hotel stay in Chennai qualify for this luxury tax exemption?
No. The exemption is for accommodation provided to delegates and other guests of Pravasi Bhartiya Divas, 2009, subject to the required lists, certification, billing details and tax return documentation.
What information must be provided to establish the exemption amount?
The Government of India, Ministry of Overseas Indian Affairs, must provide a room wise and hotel wise list showing the delegates or guests, their period of stay and the tariff paid. This information is used to identify the exact amount of luxury tax eligible for exemption.
What must a hotel do when claiming the exemption?
The hotel must endorse the certified guest list, provide details of bills raised for the listed delegates or guests, and submit the records with its return for the relevant month or quarter in the prescribed form.
