Restaurant and accommodation supply tax treatment clarified, imposing State tax without input credit for specified food and lodging supplies. The notification revises taxable service descriptions by substituting certain supplies as composite supply of works contract, and restructures entries for supplies of food and drink by restaurants, eating joints, messes and canteens-distinguishing those located in specified lodging premises and clarifying that where input tax credit on goods and services used in supplying the service has not been taken such supplies attract the stated State tax. It defines 'declared tariff' to include amenities charges and inserts manufacture of handicraft goods into an exempt/classified category.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Restaurant and accommodation supply tax treatment clarified, imposing State tax without input credit for specified food and lodging supplies.
The notification revises taxable service descriptions by substituting certain supplies as composite supply of works contract, and restructures entries for supplies of food and drink by restaurants, eating joints, messes and canteens-distinguishing those located in specified lodging premises and clarifying that where input tax credit on goods and services used in supplying the service has not been taken such supplies attract the stated State tax. It defines "declared tariff" to include amenities charges and inserts manufacture of handicraft goods into an exempt/classified category.
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