Section 4(9) in The Andhra Pradesh Value Added Tax Act, 2005
(9)[ Notwithstanding anything contained in this Act, every dealer, running any Restaurant or Eating House or Club or Hotel or a Caterer, by whatever name called, who supplies, indoor or outdoor by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, shall pay a tax at the rate of five per cent (5%), on the taxable turnover.] [Substituted by Act No. 6 of 2017, dated 26.4.2017.]Explanation:- For the purposes of the computing the total turnover under this sub-section, the sales turnover of all business units in common premises sharing the common kitchen or common employees shall be added to the sales turnover of the business unit having higher turnover.
