Punjab, April 22, 2020: Punjab Revenue Authority (PRA) has exempted/reduced the sales tax on hotels, motels, guest house, marriage halls, lawns, catering, and clubs till June 30, 2020.
PRA through a notification no.SO(TAX)1-110/2020 (COVID-19) has announced a relief package for the industries affected by the coronavirus (covid-19).
Sales tax on Hotels, motels, guest house shall be Zero percent without input tax adjustment for non-corporate, non-franchise, non-chain businesses; and Sixteen percent for others.
Sales tax on marriage halls and lawns (by whatever name called) including pandal and shamiana services shall be Zero percent without input tax adjustment.
Sales tax on catering services (including all ancillary/allied services such as floral or other decoration, furnishing of space whether or not involving rental of equipment and accessories) shall be Zero percent without input tax adjustment.
Sales tax on clubs including race clubs and their membership services including services, facilities or advantages, for a subscription or any other amount, to their members, shall be Sixteen percent.