Restaurant supply classification: attracts state tax at nominal rate without input tax credit under amended Haryana GST rules. The notification amends Notification No.46/ST-2 under the Haryana GST Act to: treat specified transactions as composite supply of works contract; reclassify restaurant and eating out supplies (defining 'declared tariff'), impose State tax treatment on such supplies subject to the condition that input tax credit has not been taken, omit a prior item and substitute an item clarifying that certain accommodation, food and beverage services attract State tax without input tax credit; and insert 'manufacture of handicraft goods' with a cross reference to Notification No.83/ST-2. Effective 15 November 2017.
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 supply classification: attracts state tax at nominal rate without input tax credit under amended Haryana GST rules.
The notification amends Notification No.46/ST-2 under the Haryana GST Act to: treat specified transactions as composite supply of works contract; reclassify restaurant and eating out supplies (defining "declared tariff"), impose State tax treatment on such supplies subject to the condition that input tax credit has not been taken, omit a prior item and substitute an item clarifying that certain accommodation, food and beverage services attract State tax without input tax credit; and insert "manufacture of handicraft goods" with a cross reference to Notification No.83/ST-2. Effective 15 November 2017.
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