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List of Sanctions /Clearances
required from Central/State
Agencies to set up and operate a
Hotel.
KARNATAKA
Within Municip...
At Project stage :
Nature of Approval required Licensing/Issuing
Authority
1. Sanction of Building Plan. Municipal Corpora...
At Project stage : (contd.,)
Nature of Approval required Licensing/Issuing
Authority
6. NOC Fire Department Local
Fire Dep...
At Project stage : (contd.,)
Nature of Approval required Licensing/Issuing
Authority
10. License for Power, Electrical ins...
Tax & Levies
Details of Luxury Tax and VAT Applicable to Hotel Industry in
Karnataka
On Room Rate On actual tariff
Up-to 2...
Tax & Levies
Details of VAT Applicable to Hotel Industry in Karnataka
VAT on Non star
Hotels/
Restaurants
having
compoundi...
Tax & Levies
Details of Liquor License Fee (Annual) Applicable to Hotel
Industry in Karnataka
•For Hotels with CL7 Lic Rs ...
Service Tax & Excise Duty
- Registration is required with the central excise & customs department.
- The registration is b...
Tax & Levies
Excise Duty contd..
- Registration is required with the central excise & customs department.
-Excise Duty – h...
Tax & Levies
Professional Tax
This is part of the state levy. The commercial tax
department collects the same.
Currently a...
Tax & Levies
Provident Fund & Employee State Insurance
These two are the central government schemes applicable to all
orga...
Tax & Levies
Property tax – This is levied by the local Municipal Corporations. The slab
is based on the area of land, bui...
Tax & Levies
Income tax –
This is a central government tax. It is calculated on the
net income of the organization.
The sl...
Tax & Levies
CST– The central sales tax. This is a tax for inter state sale of
goods. Any hotel or resort sourcing goods f...
Other LICENSE
• Weights & Measurement License
– This is required for all the scales & measuring
instruments in the hotel /...
Other LICENSE
• IATA - International Air Transport Association
• Approval of this association required for tour
handling, ...
The Food Safety and Standards Authority of India
(FSSAI)
It has been established under Food Safety and Standards Act,
2006...
FSSAI Fees for hotels
Fees for FBOs Schedule – III ofFSS (Licensing and registration of Food Businesses)
Regulation, 2011 ...
Other License – Labour
This Act to regulate the employment of contract labour in certain establishments and to
provide for...
Public Performance Licence
As the registered copyright society in respect of Sound Recordings PPL has
the authority to adm...
Other License – Electricity & Fire
Electricity– The Deputy Electrical Inspector collects a fee
towards the electrical equi...
MAYUR AADITYA RESORT
POONA-BANGALORE ROAD, NAVALUR, DHARWAD, KARNATAKA, -580009
Ph# 0836-246 1701 Fax# +91-836-246 5881 ma...
DATA SHEET
HUBLI-DHARWAD MUNCIPAL CORPORATION (WARD # 21)
1) PROPERTY TAX : 2013-2014 (rec no. 458 dt 29/4/13)
2) FORM ‘C’...
Thank You
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List of sanctions and licenses required for hotels in India

Brief about the licenses & sanctions required to setup hotels in India. Also covers the various tax's to be paid.

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List of sanctions and licenses required for hotels in India

  1. 1. List of Sanctions /Clearances required from Central/State Agencies to set up and operate a Hotel. KARNATAKA Within Municipal Corporations in Karnataka e.g. Bengaluru
  2. 2. At Project stage : Nature of Approval required Licensing/Issuing Authority 1. Sanction of Building Plan. Municipal Corporation e.g. Bruhat Bangalore Mahanagar Palike 2. Clearance of Urban Ceiling Act State Government 3. Consent of Additional Floor space Corporation/ Bangalore Mahanagar Palike 4. Height clearance of the Hotel Local Authority/ DGCA if it is in the vicinity of airport and in the Line of approach / take offs of aircrafts 5. Land and Property Tax Local body/Municipal Corporation
  3. 3. At Project stage : (contd.,) Nature of Approval required Licensing/Issuing Authority 6. NOC Fire Department Local Fire Department 7. Approval of Water lines and Sewerage Corporation (Bangalore – BWSSB) 8. Consent of Air /Water pollution (Hotels Green category) Pollution Control Department (both at project stage and after the hotel has become functional) 9. Approval for Garbage disposal & Sewage Corporation
  4. 4. At Project stage : (contd.,) Nature of Approval required Licensing/Issuing Authority 10. License for Power, Electrical installation, Karnataka State Electricity Board Installation of Generator, Laundry equipment 11. Approval for installing Cold storage Local Body 12. Sanction of LPG, furnace etc Ministry of Petroleum, Govt of India and Gas Authority (Indian Oil Corporation) 13. Project Approval to get Tax concessions Ministry of Tourism, Government of India.
  5. 5. Tax & Levies Details of Luxury Tax and VAT Applicable to Hotel Industry in Karnataka On Room Rate On actual tariff Up-to 2000per room and above 12% Rs.1000 to 2000 8% Rs. 500/- to Rs.1000/- 4% Up-to Rs.499/- Nil Luxury Tax
  6. 6. Tax & Levies Details of VAT Applicable to Hotel Industry in Karnataka VAT on Non star Hotels/ Restaurants having compounding facilities – 5% VAT on Star Hotels/Stand alone Restaurants -14.5% Charged on Food, beverage, & tobacco. On liquor 5.5% w.e.f 1/3/2014
  7. 7. Tax & Levies Details of Liquor License Fee (Annual) Applicable to Hotel Industry in Karnataka •For Hotels with CL7 Lic Rs 3-6 Lakhs •Liquor can be served in the hotel rooms & restaurant. •For Hotels with CL6A Lic Rs 9.5 Lakhs •Liquor can be served anywhere in the hotel. •For Stand Alone Restaurants Rs 3.80 Lakhs •For Beer & Wine Parlours Rs 0.50 Lakhs •No Classification is required for getting Bar License Liquor can be served anywhere in the hotel.
  8. 8. Service Tax & Excise Duty - Registration is required with the central excise & customs department. - The registration is both for service tax as well as tax deduction (TAN) -Service Tax – has base component & Education Cess + Higher Secondary Cess. -Currently hotels charge 7.42% on Room Charges and 4.94% on Food & beverage including liquor. Actually the slab is 10.23% but the hotel association has got an abetment or concession due to the VAT component. -TAN – is toward the deduction done while paying for services availed by the hotel eg: taxi, photography, & like Tax & Levies
  9. 9. Tax & Levies Excise Duty contd.. - Registration is required with the central excise & customs department. -Excise Duty – has base component & Cess or Additional excise duty based on the component / goods sourced. Eg: imported liquor, food additives, processed foods, cars, etc. There is a concession if the hotel / resort is earring foreign exchange. The current rate varies from 30% to 100% on base value / invoice value
  10. 10. Tax & Levies Professional Tax This is part of the state levy. The commercial tax department collects the same. Currently any employee drawing a salary of Rs.15000/- and above per month has to pay Rs.200/- per month as PT.
  11. 11. Tax & Levies Provident Fund & Employee State Insurance These two are the central government schemes applicable to all organizations that employee 20 or more employees. Currently all employees who draw salaries up to Rs.7500/- are covered under the ESI plan. A sum of 1.75% of the basic salary is deducted & paid to this account. Employees can avail medical treatment for self & family. Provident Fund is a saving or retirement fund. Currently 12% of Basic salary + DA is considered & deducted from the employees salary. Similarly the management has to pay 12% to the corporation. When a employee leaves or retires this amount can be withdrawn.
  12. 12. Tax & Levies Property tax – This is levied by the local Municipal Corporations. The slab is based on the area of land, built up area / floor area & type of activity. To be paid yearly. Stamp duty – This is a state revenue department levy. This is charged as & when the property is purchased of transferred. Water tax – This is again a state levi. If the hotel draws water from the water board this is payable. Current rate is Rs.6/- per 1000 lts of water (appx)
  13. 13. Tax & Levies Income tax – This is a central government tax. It is calculated on the net income of the organization. The slab is between 10% - 33% of net income
  14. 14. Tax & Levies CST– The central sales tax. This is a tax for inter state sale of goods. Any hotel or resort sourcing goods from other states will have to pay this. The current rate varies between 5% to 12% Octroi- few states (eg: Maharashtra) has this tax. Its for goods that are being moved from production centers / industrial zones to market places. It s state tax. The rate varies from place to place
  15. 15. Other LICENSE • Weights & Measurement License – This is required for all the scales & measuring instruments in the hotel / resort. • Eg: Store & kitchen may use weighing m/c, Peg measure in bar • POLICE LICENSE – This is required when the hotel is built. – At times the local stations may want staff information. – Permissions for special events is a must. – Foreign national registrations on day to day basis.
  16. 16. Other LICENSE • IATA - International Air Transport Association • Approval of this association required for tour handling, ticket booking/or agreement with travel & tour company. • Those hotels that wish to extend this facility will need this. However today with online industry being very active hotels are opting out of this.
  17. 17. The Food Safety and Standards Authority of India (FSSAI) It has been established under Food Safety and Standards Act, 2006 which consolidates various acts & orders that have hitherto handled food related issues in various Ministries and Departments. FSSAI has been created for laying down science based standards for articles of food and to regulate their manufacture, storage, distribution, sale and import to ensure availability of safe and wholesome food for human consumption. Other LICENSE
  18. 18. FSSAI Fees for hotels Fees for FBOs Schedule – III ofFSS (Licensing and registration of Food Businesses) Regulation, 2011 provides for registration / license fee per annum in rupees. 1. Fees for Registration Rs 100 2. Fees for License issued by Central Licensing Authority: Rs 7500 3. Fees for License issued by State Licensing Authority - Hotels 3 Star and above Rs. 5000 4. All Food Service providers including restaurants/boarding Rs. 2000 houses, clubs etc. serving food, Cant eens (Schools, Colleges, Office, Institutions), Caterers, Banquet halls with food catering arrangements, food vendors like dabbawallas etc. 5. Any other Food Business Operator Rs. 2000
  19. 19. Other License – Labour This Act to regulate the employment of contract labour in certain establishments and to provide for abolition of contract labour in certain circumstances and for other connected matters. Contractors shall have licence to employ contract labour. Application for licence shall be made in triplicate in Form –IV to the concerned ALC along with fee and a certificate from the Principal Employer in Form –V. Contractor must pay the security deposit at the rate of Rs. 10/- for each workman. If the contractor is a co-opeprative society, the amount of security deposit is only Rs. 5/- per worker. Registration / licence fee is as under: Number of employees: Registration fee: Licence fee: 20 Rs. 150/- Rs.100/- 21 to 50 Rs. 375/- Rs. 150/- 51 to 100 Rs. 750/- Rs. 300/- 101 to 200 Rs. 1,500/- Rs. 500/- 201 to 400 Rs. 3,000 Rs. 1,000/- 401 and above Rs. 3,750/- Rs. 1,250/-
  20. 20. Public Performance Licence As the registered copyright society in respect of Sound Recordings PPL has the authority to administer the Broadcasting / Telecasting Mobile telephony and Public Performance Rights on behalf of a large number of important music companies (290 music companies) in India who are its members. Public Performance (Events) Licence - Playing of sound-recordings in an event or show or concert or stage or dance-floor, etc. where performers perform on stage or a designated area. Explanation:- A hotel or a shopping mall which has obtained a mere "background music" licence needs to obtain separate licence for its discotheque, restaurant, lounge bar, spa/health club A hotel or shopping mall or banquet-hall or discotheque or ball-room which has obtained a mere "background music" licence needs to obtain separate licence for any Event (including shows, promotions, DJ parties, fashion shows etc.) held in its premises. Other License – PPL
  21. 21. Other License – Electricity & Fire Electricity– The Deputy Electrical Inspector collects a fee towards the electrical equipments – like transformers, gen-sets, & lifts. The current slab varies from Rs.1500/- to Rs.10500/- depending on the installation. This is payable every year. Fire –The Fire Department issues a license & collects a renewal fee for all resorts / hotels which have 4 floors & above. Its not applicable to smaller hotels or restaurants. The current slab -
  22. 22. MAYUR AADITYA RESORT POONA-BANGALORE ROAD, NAVALUR, DHARWAD, KARNATAKA, -580009 Ph# 0836-246 1701 Fax# +91-836-246 5881 mail: connect@mayur-resort.com DATA SHEET AS ON: 02-09-2013 1) PAN NO : ABQPM7902C 2) TIN NO : 29550804858 (TAX IDENTIFICATION NO) 3) LUXURY TAX CERTIFICATE NO : 506465567 4) EXCISE LIQUOR LICENSE NO : EXE/DWD/CL-6A/01/2013-2014 KSBCL CODE - 23038 4a)ESIC Code : 58.1280.112 4b)PF Code : KN/50535 5) GOVERNMENT OF KARNATAKA : I) DEPARTMENT OF LABOUR REGI. NO : 18/ /0084/2010 (VALID Until 31/12/’14) II) DEPARTMENT OF W&M - REGI. NO : 211868 Dt 6/9/2010 (VALID Until 05/09/’15) 6) TAX DEDUCTION A/C NO (TAN) : BLRM 13192E 7) SERVICE TAX : ABQPM7902CST001 8) INDIA TOURISM CHENNAI - STAR CLASSIFICATION ORDER THREE STAR - W.E.F: 11-06-2010 - VALID UPTO: 10-06-2015 9) Food Safety Std., Autho., of India License No.,: 1121/2314/00000/17 valid upto 6/5/2017
  23. 23. DATA SHEET HUBLI-DHARWAD MUNCIPAL CORPORATION (WARD # 21) 1) PROPERTY TAX : 2013-2014 (rec no. 458 dt 29/4/13) 2) FORM ‘C’ : XA51/ZO/12/21 (BOARDING & LODGING LICENSE) (RENEWED 2012-2013) ON 4/2/11 rs.705/- rec no 74 3) FOOD & BEVERAGES LICENSE NO : XA51/ZO/12/21 (RENEWED 2013-2014) ON 11/6/13 rs.2260/- rec no 01 4) TRADE LICENSE : XA51/ZO/12/21 (DOT) (RENEWED 2013-2014) ON 11/6/13 rs.7550/-rec no 02 5) KEB (HESCOM) RR No: HTD 78. 250 KV Transformer & Demand load Bank Accounts at Dharwad in Name of: Mayur Aaditya Resort 1) HDFC BANK CURRENT A/C NO: 12892000000470 P.B.ROAD, Near NTTF RTGS/NEFT/IFSC: HDFC 0001289 2) State Bank Of India CURRENT A/C NO: 31251924979 Gandhinagar Branch RTGS/NEFT/IFSC: sbin0005166 HOTEL VEHICLES: •Tempo Traveler (A/c MINI BUS ) Registration No : KA-25 D-1325 •TATA ACE Registration No : KA-25/ P-6856 •Toyota Innova Registration No : KA-25/ D- 1602
  24. 24. Thank You

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