spas having an annual turnover of Rs five lakh will have to pay luxury tax on their services.

The luxury tax will be also levied on hotel accommodation with tariff of Rs 750 or more per day per room.
 Bill did not specify the quantum of the tax, officials said up to 15 per cent tax would be levied to be on the services.
The luxury tax on banquet halls, gymnasium, spas and hotel accommodation would be in excess of the VAT on them.