ABSTRACT

Tamil Nadu Value Added Tax Act, 2006 – Rate of Tax on sale of food and drinks by hotels, restaurants, clubs, caterers and any other eating houses to two per cent with effect from 1^st January 2007 - Notification - Issued.

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT

G.O.Ms.No.12
Dated: 1.1.2007.

Read:

From the Commissioner of Commercial Taxes letter No. VAT Cell/ 41809 / 2005, dated 31-12-2006.

*********

ORDER:

The Notification annexed to this order will be published in the Extraordinary issue of the Tamil Nadu Government Gazette, dated the  1^st  January  2007. 

(M. DEVARAJ)
SECRETARY TO GOVERNMENT.

To

The Works Manager, Government Central Press, Chennai-79.

(with a request to publish the Notifications in the Extraordinary issue  of the Tamil Nadu Government Gazette dated the 1^st  January, 2007 and send 100 copies to the Government and 1000  copies to  the Commissioner of Commercial  Taxes,  Chennai-5.)

The   Commissioner of Commercial Taxes, Chepauk,    Chennai-5.

The Special Commissioner and Commissioner of Revenue Administration, Chepauk, Chennai-5

All Joint Commissioners / All Deputy Commissioners of Commercial Taxes Department (Through the Commissioner of Commercial Taxes,  Chennai-5.)

The Chairman, Tamil Nadu Sales Tax Appellate Tribunal,Chennai-104.

The Chief Minister’s Office, Chennai-9.

The Second Member, Main Bench, Tamil Nadu Sales Tax Appellate Tribunal, High Court Buildings, Chennai-104.

The Additional Judicial Member, Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Chennai-104/ Madurai and Coimbatore.

The Principal Commissioner and Commissioner of Civil Supplies and Consumer Protection, Chepauk, Chennai-5.

Copy to:- 

Chief Minister’s Office, Chennai-9

The Special PA to Minister (Commercial Taxes), Chennai - 9

The Finance Department, Chennai-9

The Law Department, Chennai-9.

The Co-operation, Food and Consumer Protection Department, Chennai-9.

The Legislative Assembly, Secretariat, Chennai-9.

The Registrar, High Court, Chennai-104.

  The Accountant General,(Accounts and Entitlements), Chennai-18.

The Accountant General,(Accounts and Entitlements), Chennai-18.

(By name)

The Accountant General (Audit)-I,  Tamil Nadu, Lekha Pariksha Bhavan, 361,  Anna Salai,   Chennai-600 018

The Accountant General (Audit)-II, Tamil Nadu, Lekha Pariksha Bhavan, 361,  Anna Salai,   Chennai-600 018

The Comptroller and Auditor-General of India, New Delhi-110 001.

The Secretary to Government of India, Ministry of Finance, Department of Revenue, New Delhi-110 001.

The Director General of Supplies and Disposals, New Delhi-110 001.

The Commercial Taxes and Registration (B2) Department, Chennai-9 (for      taking further action regarding paper placing on the Table of  the   House).  

The Commercial Taxes and Registration (C/D/F/U) Department, Chennai-9.

National Informatic Centre, Chennai-9 (with a request to publish the G.O. in the Tamil Nadu Government website www.tn.gov.in)

Stock File / Spare Copies

ANNEXURE.

NOTIFICATION.

In exercise of the powers conferred by sub-section (1) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the Governor of Tamil Nadu hereby makes a reduction in the rate of tax payable under clause (b) of sub-section (1) of section 7 of the said Act on the sale of ready to eat un-branded foods including sweets, ready to eat unbranded foods including sweets, savouries, unbranded non-alcoholic drinks beverages served in or catered indoors or outdoors by hotels, restaurants, sweet-stalls, clubs, caterers and any other eating-houses to two per cent of the taxable turnover.

2.  This Notification shall come into force on the 1^st day of January 2007.

(M. DEVARAJ)
SECRETARY TO GOVERNMENT