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of <h1>Chhattisgarh Amends GST Rules: Redefines Works Contracts, Revises Food Service Tax Rates, Includes Handicrafts.</h1> The Chhattisgarh Government issued amendments to Notification No. 11/2017-State Tax (Rate) under the Chhattisgarh Goods and Services Tax Act, 2017, effective from November 15, 2017. Key changes include redefining 'composite supply of works contract' and revising tax rates for food and beverage services. Restaurants and similar establishments not located in certain commercial premises will attract a central tax of 2.5% without input tax credit. Additionally, the manufacture of handicraft goods is now included, with definitions aligned to previous notifications. These amendments aim to clarify tax applications and conditions for various services and goods.
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