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The Uttarakhand Atithi House Lodging (Homestay) Rules 2015 and the amendments (2016) list welfare benefits for the registered homestays in the State. The benefits are discussed in the rules 10 (2015) and 9 (2016) .
The Rule 9 (2016) is almost same as the Rule 10 (2015). However, a major change has been made. The sub-rule Rule 10-3 (2015) focusing on luxury tax rebate has been deleted. The Rule 9 (2016) thus has just four sub rules, whereas the Rule 10 (2015) had one more sub rule.
Here is a quick comparison of the two versions of the rules:
Rule Number (2015)
Uttarakhand Atithi House Lodging (Homestay) Rules 2015
Rule Number (2016)
Uttarakhand Atithi House Lodging (Homestay) Rules 2015 (First Amendment Rules 2016)
The owners of the registered homestays may also register their units under the Sarai Act or any other related act. But it is not mandatory.
The homestays registered under the rules shall be non-commercial units.
No luxury tax shall be levied on the registered homestays.
The Tourism Department shall publicize the registered homestays on its website.
The department shall organize trainings for improving skills of homestay owners and capacity building.
The power to revise the rules lies with the Uttarakhand Tourism Development Board (UTDB).
In case of disputes, the decisions made by the CEO of the board shall be final and applicable to both the parties.
Taxes (Rules 2016)
The Tourism Department is trying to ensure that only non-commercial taxes / domestic rates shall apply to the units. However, the applicability of the taxes, surcharges, etc are subject to the issue of administrative order by the department concerned.