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.

West Bengal Taxation Laws (Second Amendment) and Repealing Act, 1998

An Act to amend the West Bengal Primary Education Act, 1973, Rural Employment and Production Act, 1976, Entertainment-cum-Amusement Tax Act, 1982 and Sales Tax Act, 1994, and to repeal Urban Land Taxation Act, 1976 and Multi-storeyed Building Tax Act, 1979.

West Bengal Entertainment-cum-Amusement Tax Act, 1982

An Act to provide for the levy and collection of Luxury-cum-entertainment and amusement tax in West Bengal for raising additional resources for the benefit of the State.

West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972

Imposition of taxes on entertainments and luxuries in hotels and restaurants. Entertainment means any exhibition, performance, amusement, game, sport, cabaret, dance or floor show provided in any hotel or restaurant.