Luxury Tax

Luxury tax is a government-imposed tax on high-end goods and services considered non-essential, such as luxury cars, jewelry, and premium hotel stays. It aims to generate revenue and regulate excessive consumption of luxury items.

West Bengal Luxury Tax Act, 1994

An Act to provide for the imposition of tax on luxuries and for matters connected therewith or incidental thereto published vide No. 637-L dated 04.04.1994.