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4A Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding.

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.

Ten percent of the composite charges.

(b)

Where the composite charges include the charges for lunch.

Ten percent of the composite charges.

(c)

Where the composite charges include the charges for dinner.

Fifteen percent of the composite charges.

(d)

Where the composite charges include the charges for breakfast and lunch.

Twenty percent of the composite charges.

(e)

Where the composite charges include the charges for breakfast and dinner.

Twenty Five percent of the composite charges.

(f)

Where the composite charges include the charges for lunch and dinner.

Twenty Five percent of the composite charges.

(g)

Where the composite charges include the charges for breakfast, lunch and dinner.

Thirty Five percent 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. 

 


 

 

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