Applicabilty of vat on food

Plaese refer the respective vat law.It is Deemed sales.There may exemption in particular VAT Law.So Plaese go through the Related VAT Law

VAT is applicable  @ 14.5%. Some hotels add VAT on the entire bill amount, which is actually illegal. The 14.5% VAT can only be charged on the bill amount for items prepared by the restaurant itself. No VAT should be charged on items like packaged drinking water, soft drinks and other packed food items.