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Thanks for assistance Varun..
I checked on Airbnb website they mentioned
We automatically collect and pay occupancy taxes on behalf of hosts whenever a guest pays for a booking in specific jurisdictions. Hosts may need to manually collect occupancy taxes in other jurisdictions and in certain listed jurisdictions where Airbnb does not collect all applicable occupancy taxes.
Other tax obligations
We recommend doing some research to make sure you understand and comply with any local tax rules and obligations that apply to your listing. Check with your local government or a tax professional for additional information about taxes that apply to your situation.
I still feel confused…