Tax on restaurant and accommodation services clarified: certain food and lodging supplies attract State tax without input tax credit. The notification amends Gujarat GST rate entries: it redefines serial 3(item vi) as composite supply of works contract; substitutes serial 7 items (i) and (iii) to specify tax treatment for supplies of food and drink by restaurants and related outlets, clarifies 'declared tariff' and omits item (iv); revises item (ix) to cover other accommodation, food and beverage services with an explicit rule that certain restaurant supplies outside high-tariff lodging premises attract State tax without input tax credit under item (i); and adds manufacture of handicraft goods to serial 26.