Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table. - 46/2017 - Central GST (CGST) Rate

GST rate amendments clarifying composite works contracts, restaurant supply classification and job work treatment for handicraft manufacture.

Amends Notification No. 11/2017-Central Tax (Rate) to: (i) substitute 'composite supply of works contract' at serial number 3; (ii) retariff and reclassify supplies of food and drink by restaurants and eating places based on location and declared tariff and to specify that certain restaurant supplies attract central tax without input tax credit; and (iii) insert manufacture of handicraft goods under serial number 26 for reduced job work treatment with a cross reference to the definition of handicraft goods in an earlier notification.