02 August 2025
In Tamil Nadu, the VAT treatment for coffee and tea sold through vending machines in hospital coffee shops has been clarified in previous discussions. Specifically, liquid coffee or tea sold via vending machines in hospitals is not subject to VAT. Additionally, a notification dated 11th July 2011 (G.O.Ms.No.78) under the Tamil Nadu Value Added Tax Act, 2006, specifies a reduction in the rate of tax payable by any dealer on the sale of certain goods to five percent. However, this notification does not explicitly mention coffee and tea sold through vending machines in hospitals. Scribd +3 Paperzz +3 Scribd +3 Scribd
Therefore, based on the available information, coffee and tea sold through vending machines in hospital coffee shops in Tamil Nadu are not subject to VAT.