Section 4(9) in Telangana Value Added Tax Act, 2005
(9)[ Notwithstanding anything contained in this Act,-(a)every dealer, being a star Hotel, having a status of three star and above, as recognized by competent authority prescribed by the Government of India, shall pay tax at the rate [specified in Schedule-V] of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink, served in restaurants, attached to such hotels or anywhere whether indoor or outdoor;(b)every dealer, being a Hotel other than those mentioned in clause (a), shall pay tax [at the rate of five percent (5%)] [Substituted by Act No.12 of 2012.] of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink, served in restaurants attached to such hotels or anywhere whether indoor or outdoor;(c)every dealer, other than those mentioned in clause (a) and clause (b) and whose annual total turnover is rupees one crore and fifty lakhs (1.5 Crores) and above shall pay tax at the rate [specified in Schedule-V] [Substituted by Act No.9 of 2010.] of the taxable turnover of the sale of supply of goods, being food or any other article for human consumption or drink, served in restaurants, sweet-stalls, clubs, any other eating houses or anywhere whether indoor or outdoor or by caterers;(d)every dealer, other than those mentioned in clause (a) and clause (b) and whose annual total turnover is more than [rupees seven lakhs and fifty thousand] [Substituted by Act No.13 of 2012.] and less than rupees one crore and fifty lakhs (1.5 Crore) shall pay tax [at the rate of five percent (5%)] [Substituted by Act No.12 of 2012.] of the taxable turnover of the sale or supply of goods being food or any other article for human consumption or drink served in restaurants, sweet-stalls, clubs, any other eating houses or anywhere whether indoor or outdoor or by caterers.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:] [Substituted by Act No.4 of 2009.][Provided that tax at the rate mentioned in the Schedules against those goods shall be paid, where the eating establishments mentioned above, sell packaged items with Maximum Retail Price across the counter:Provided further that no tax is payable by the hostels whether attached to educational institutions or run by charitable organizations, where such institutions and organizations charge less than Rs.1000/- (Rupees one thousand only) per student per month towards mess charges.] [Added by Act No.5 of 2007.]
