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Composite supply of works contract redefined, and restaurant and accommodation supply classifications with input tax credit limits amended. Amendments to Notification No. 525/2017 substitute definitions and tariff entries: item (vi) under serial 3 now reads composite supply of works contract as defined in the Uttarakhand GST Act; serial 7's items (i) and (iii) are replaced to define restaurant and food supply treatments with a declared tariff exclusion and a restriction on input tax credit where credit has been taken; item (iv) is omitted; item (ix) is recast to capture residual accommodation, food and beverage services; serial 26 adds manufacture of handicraft goods with a cross-reference definition.
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Composite supply of works contract redefined, and restaurant and accommodation supply classifications with input tax credit limits amended.
Amendments to Notification No. 525/2017 substitute definitions and tariff entries: item (vi) under serial 3 now reads composite supply of works contract as defined in the Uttarakhand GST Act; serial 7's items (i) and (iii) are replaced to define restaurant and food supply treatments with a declared tariff exclusion and a restriction on input tax credit where credit has been taken; item (iv) is omitted; item (ix) is recast to capture residual accommodation, food and beverage services; serial 26 adds manufacture of handicraft goods with a cross-reference definition.
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