THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER III : Taxable quantum, registration of dealer, display of signboard, furnishing of information by the dealers, amendment and cancellation of certificate of registration, imposition of penalty for failure to apply for registration or for failure to furnish information, and fine for failure to display the certificate of registration and signboard.

Body 16C. Determination of turnover of sales for hotels, etc. charging a composite sum.-

Where a dealer engaged in the business of hotel, inn, motel, resort, or alike, while providing lodging and boarding, charges a composite sum inclusive of any supply by way of, or as a part of, any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), and such supply or service, is for cash, deferred payment or other valuable consideration during the period of stay at such hotel, inn, motel, resort, or alike, he may, where segregation of amount charged for food etc., is not ascertainable, at his option, pay tax in accordance with the provisions of sub-section (2) of section 16, on that turnover of sales as computed in column (3) of the TABLE below:-

TABLE

Serial No.	Nature of supply of goods as stated above	Percentage of composite sum charged to be considered as turnover of sales
(1)	(2)	(3)
(a)	Where the composite sum is inclusive of provision for breakfast,	five per centum of the composite sum;
(b)	Where the composite sum is inclusive of provision for lunch,	ten per centum of the composite sum;
(c)	Where the composite sum is inclusive of the provision for dinner,	fifteen centum of the composite sum;
(d)	Where the composite sum is inclusive of provision for breakfast and lunch,	fifteen centum of the composite sum;
(e)	Where the composite sum is inclusive of provision for breakfast and dinner,	twenty per centum of the composite sum;
(f)	Where the composite sum is inclusive of provision for lunch and dinner,	twenty per centum of the composite sum;
(g)	Where the composite sum is inclusive of provision for breakfast, lunch and dinner.	thirty per centum of the composite sum.";