Taxation of restaurant and accommodation services: specified food and beverage supplies attract State tax without input tax credit. The notification amends S.R.O. No. 305/2017 to reclassify certain supplies as composite supply of works contract, revise entries governing supply of food and beverages by restaurants and similar establishments-distinguishing supplies by location and declared tariff-and provide that specified food and beverage supplies shall attract State tax at a stated rate without input tax credit where input tax credit has been taken. It also omits one item, substitutes a clarified accommodation and food-and-beverage services entry, and inserts manufacture of handicraft goods as a specified activity. The amendments take effect from 15th November, 2017.
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Taxation of restaurant and accommodation services: specified food and beverage supplies attract State tax without input tax credit.
The notification amends S.R.O. No. 305/2017 to reclassify certain supplies as composite supply of works contract, revise entries governing supply of food and beverages by restaurants and similar establishments-distinguishing supplies by location and declared tariff-and provide that specified food and beverage supplies shall attract State tax at a stated rate without input tax credit where input tax credit has been taken. It also omits one item, substitutes a clarified accommodation and food-and-beverage services entry, and inserts manufacture of handicraft goods as a specified activity. The amendments take effect from 15th November, 2017.
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