Government of the Punjab, vide Finance Act 2011, levied Education Cess on elite clubs whose initial membership fee for any category of members is Rs 200,000 or more and which are notified as club by the government, at the following rates
| Activity on which Cess is Levied | Rate of Cess | |
|
Clubs with initial membership fee |
10% of the initial membership fee | |
|
Services rendered by the club |
10% of the charge for a service rendered | |
The cess shall be levied on actual initial membership paid by the applicants and the services provided to any person or a member regardless of the date of membership. Notwithstanding any reduction of initial membership after the club has been notified, the club shall remain notified and the cess shall continue to be levied on such club