Rule 4A - Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding (section 2 (1) (zc)) - Delhi Value Added Tax Rules, 2005

1 [4A. Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding While determining the turnover of sales of goods, specified in sub-clause (vii) of clause (zc) of section 2, of the residential hotels providing lodging and boarding and charging a composite sum, which is inclusive of breakfast or lunch or dinner or, as the case may be, a combination of all or any of the above, the taxable turnover of sales in respect of any period shall be computed in the following manner, namely:- (a) Where the composite charges include the charges for breakfast. 2 [Ten] per cent of the composite charges. (b) Where the composite charges include the charges for lunch. Ten per cent of the composite charges. (c) Where the composite charges include the charges for dinner. Fifteen per cent of the composite charges. (d) Where the composite charges include the charges for breakfast and lunch. 3 [twenty] per cent of the composite charges. (e) Where the composite charges include the charges for breakfast and dinner. 4 [Twenty five] per cent of the composite charges (f) Where the composite charges include charges for lunch and dinner. Twenty per cent of the composite charges (g) Where the composite charges include the charges for breakfast, lunch and dinner. 5 [Thirty five] per cent of the composite charges Provided that if the claimant dealer has in his possession sufficient documentary evidence, which conclusively proves that the component of the taxable turnover of sales in the composite sum is less than the percentage given above, the taxable turnover shall be reduced from the above percentage to the extent of actual sum of turnover of sales. ] ------------------------------ Notes:- 1. Inserted vide Notification No.F.101(348)/2005-Fin.(A/Cs)/(iii)/2415, Dated 08.08.2005. , w.e.f. 08.08.2005. 2 . Substituted vide NOTIFICATION No. F. 3(4)/Fin.(Rev-I)/2013-14/ Dsvi/519 dated 09/07/2013 before it was read as Five . 3. Substituted vide NOTIFICATION No. F. 3(4)/Fin.(Rev-I)/2013-14/ Dsvi/519 dated 09/07/2013 before it was read as fifteen . 4. Substituted vide NOTIFICATION No. F. 3(4)/Fin.(Rev-I)/2013-14/ Dsvi/519 dated 09/07/2013 before it was read as twenty . 5. Substituted vide NOTIFICATION No. F. 3(4)/Fin.(Rev-I)/2013-14/ Dsvi/519 dated 09/07/2013 before it was read as thirty .