Tamil Nadu Authority for Clarification and Advance Ruling clarifies that sale of unbranded ready to eat sweets and drinks like tea, coffee served to customers in the sweets stall premises is liable to reduced rate of 2% u/s 7(1)(b) of TNVAT Act, 2006; If sweets stall has opted for compounded rate u/s 8 on condition that total turnover per year does not exceed Rs 50 lakhs, tax payable by such dealer will be 2% (compounded rate)

ACAAR No 44/2015-16 dated June 19, 2015
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