The fresh Bill will repeal the ordinance. "The Bill seeks to amend the Goa Tax on Luxuries Act, 1988, which will remove agarsall and hall attached to religious institutions from the ambit of luxury tax net," the statement of objects and reasons of the Bill said.

While sparing the religious institutions, the Bill has proposed levying of luxury tax at the rate of 10 per cent of the receipts on the services provided in beauty parlours and spas.

The tax would be levied on providing services in beauty parlours, spas or health spas and health clubs having air conditioned facility, whose turnover is above Rs five lakh per annum.