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of <h1>Uttarakhand amends SGST Act 2017: New rules for food supply taxation and handicraft goods classification effective November 15, 2017.</h1> The Government of Uttarakhand seeks to amend a previous notification regarding the State Goods and Services Tax (SGST) Act, 2017. Key amendments include changes to the classification of services and goods, particularly concerning the supply of food and beverages by restaurants and similar establishments. The amendments specify conditions under which the supply of these goods and services is taxed, including distinctions based on location and declared tariffs. Additionally, a new provision for the manufacture of handicraft goods is introduced, aligning with definitions from a prior notification. These changes are effective from November 15, 2017.
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