GST rate classification revised for composite works contracts and restaurant/accommodation supplies, clarifying rates and input tax credit conditions. Amendment revises State GST rate classifications by substituting the description of certain supplies to specify composite supply of works contract, redefining restaurant and accommodation-related supplies to distinguish those within lodging premises with specified declared tariff from those outside, imposing input tax credit restrictions where credit has been taken, and inserting manufacture of handicraft goods as a taxable manufacturing entry; changes take effect from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate classification revised for composite works contracts and restaurant/accommodation supplies, clarifying rates and input tax credit conditions.
Amendment revises State GST rate classifications by substituting the description of certain supplies to specify composite supply of works contract, redefining restaurant and accommodation-related supplies to distinguish those within lodging premises with specified declared tariff from those outside, imposing input tax credit restrictions where credit has been taken, and inserting manufacture of handicraft goods as a taxable manufacturing entry; changes take effect from the stated commencement date.
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