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of <h1>Amendments to Notification No. 8/2017-IT(R): New Tax Rates for Restaurants and Handicraft Goods Effective November 15, 2017.</h1> The notification amends Notification No. 8/2017-IT(R) to specify a 5% tax rate for standalone restaurants and 18% for other restaurants. It also reduces the tax rate on job work for 'handicraft goods' to 5% and modifies the description of services in item (vi) against Sl No. 3 in the table. Changes include clarifying tax rates for food services in various establishments and defining 'handicraft goods' as per a previous notification. These amendments are effective from November 15, 2017, as per the Integrated Goods and Services Tax Act, 2017.
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