Restaurant supply classification revised, imposing lower rate for standalone restaurants and higher rate for hotel linked outlets. Amendment revises UTGST rate entries: item (vi) at serial 3 is redefined as Composite supply of works contract. Item 7 separates supplies of food and drink by location-standalone restaurant supplies attract a lower rate provided input tax credit has not been taken, while supplies in lodging premises with declared tariff at or above the specified threshold attract the higher entry. Item (ix) is clarified for residual accommodation, food and beverage services. 'Manufacture of handicraft goods' is added to serial 26, aligning its meaning to the central notification. Effective 15 November 2017.