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[Cites 0, Cited by 0] [Section 11(5)] [Section 11] [Entire Act]

State of Kerala - Subsection

Section 11(5)(b) in Kerala Value Added Tax Rules, 2005

(b)Where the actual turnover of a bar attached hotel falling under any of the categories to which the provisions of item (ii) of clause (c) of section 8 applies, in respect of cooked food and beverages prepared by it is more than fifteen percent of its turnover of foreign liquor as estimated under section 7 of the KGST Act, 1963 (15 of 1963), it shall be liable to pay tax on the actual turnover conceded by it.