Section 14D in The Gujarat Value Added Tax Act, 2003
14D. [ Composition of tax on sales of eatables by hotels, restaurants, Caterers etc. [Section 14D was inserted by Gujarat Act No. 25 of 2006 Section 14 w.e.f 4-8-06]
(1)Notwithstanding anything contained in this Act, the Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit a dealer who is engaged in business of sale of eatables in any form (whether processed or unprocessed) served, delivered or given in package from the place of business of the dealer or any other place, to pay at his option in lieu of the amount of tax leviable from him under this Act,in respect of sales of eatables, lump sum tax by way of composition at such rate as may be fixed by the State Government [by Notification in the official Gazette.]Provided that the commissioner shall not grant permission to pay lump sum tax a dealer who is engaged in the activity of manufacture of such goods as the State Government may, [by Notification in the Official Gazette, specify] [By Notification No. (GHN.90) VAT.2006/Section 14D(1)(3) the dated 17-8-06 specified the goods mentioned in schedule appended in Notification for the purpose of sub-section (1) of section l4D for which dealer engaged in the activity of manufacture of such goods shall not be granted permission to pay lumpsum tax under sub-section(1) of the sections 14D. refer Notification No. Sr. No. 64.](2)The provisions of sub-section (3) and (4) of section 14 shall apply mutatis mutandis to a dealer who is permitted under sub-section (1) to pay lumpsum tax by way of composition.(3)The permission granted under sub-section (1) shall remain valid so long as the provisions of this section and rules made in this behalf are complied with. In case of breach of any of the provisions, the dealer shall not liable to pay tax under section 7 and 9 for such tax period as may be prescribed.Explanation. - For the purpose of this section, the word "eatables" means all kind of foods for the purpose of consumption including all type of alcholic and non alcholic beveraes, water (mineral, purified of averated) and soda water, icecream and kulfi, sweets and sweetmeats, fruits 8s fruits juice, all type of milk preperations, bakery products and such other goods as the State Government may, by order specify]
