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of <h1>Rule 4A: Calculating Taxable Turnover for Hotels' Composite Charges on Meals and Lodging Explained</h1> The Delhi Value Added Tax Rules, 2005, specifically Rule 4A, outlines the method for determining the taxable turnover of sales for residential hotels that charge a composite sum for lodging and boarding, inclusive of meals. The taxable turnover is calculated as a percentage of the composite charges: 10% for breakfast, 10% for lunch, 15% for dinner, 20% for breakfast and lunch, 25% for breakfast and dinner, 20% for lunch and dinner, and 35% for all three meals. If a hotel can provide sufficient evidence that the taxable turnover is less than these percentages, the taxable turnover can be adjusted accordingly.
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