Taxation of restaurant and accommodation supplies: state tax applies without input tax credit for certain high tariff lodging premises under amended rules. The notification amends the Tripura SGST rate table: it substitutes ''composite supply of works contract'' for a prior description; revises and reclassifies supplies of food and drink by restaurants and similar establishments, including those within lodging premises with a specified declared tariff, and limits input tax credit where credit has been taken; omits a prior item; rephrases accommodation, food and beverage service entries to clarify applicable state tax treatment; and adds manufacture of handicraft goods under serial 26.
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Taxation of restaurant and accommodation supplies: state tax applies without input tax credit for certain high tariff lodging premises under amended rules.
The notification amends the Tripura SGST rate table: it substitutes ''composite supply of works contract'' for a prior description; revises and reclassifies supplies of food and drink by restaurants and similar establishments, including those within lodging premises with a specified declared tariff, and limits input tax credit where credit has been taken; omits a prior item; rephrases accommodation, food and beverage service entries to clarify applicable state tax treatment; and adds manufacture of handicraft goods under serial 26.
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