GST on restaurant and accommodation supplies: state tax with restricted input tax credit for specified restaurant and lodging supplies. Amendments recast certain entries to treat specified transactions as composite supply of works contract and revise tax treatment for supplies of food, drink and accommodation: restaurant and similar supplies (on- or off-premises) attract a specified state tax rate with an express restriction on input tax credit for supplies by restaurants except where supplied from lodging premises above a declared tariff; related table entries are substituted or omitted. The manufacture of handicraft goods is added as a listed activity with an explanatory cross-reference to an earlier notification defining the term.
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.
GST on restaurant and accommodation supplies: state tax with restricted input tax credit for specified restaurant and lodging supplies.
Amendments recast certain entries to treat specified transactions as composite supply of works contract and revise tax treatment for supplies of food, drink and accommodation: restaurant and similar supplies (on- or off-premises) attract a specified state tax rate with an express restriction on input tax credit for supplies by restaurants except where supplied from lodging premises above a declared tariff; related table entries are substituted or omitted. The manufacture of handicraft goods is added as a listed activity with an explanatory cross-reference to an earlier notification defining the term.
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