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 1st day of January 2007.