Tax on restaurant and hotel supplies: specified food and accommodation supplies attract specific state tax and restrict input credit. The notification revises SGST rate entries to treat a specified item as a composite supply of works contract, redefines and reallocates rate and input-credit treatment for supplies of food, drink and accommodation-distinguishing supplies in premises of hotels and similar residential commercial places by reference to a declared tariff-and inserts 'manufacture of handicraft goods' into the relevant entry list; these amendments operate from 15th 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.
Tax on restaurant and hotel supplies: specified food and accommodation supplies attract specific state tax and restrict input credit.
The notification revises SGST rate entries to treat a specified item as a composite supply of works contract, redefines and reallocates rate and input-credit treatment for supplies of food, drink and accommodation-distinguishing supplies in premises of hotels and similar residential commercial places by reference to a declared tariff-and inserts "manufacture of handicraft goods" into the relevant entry list; these amendments operate from 15th November, 2017.
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