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of <h1>UP GST Amendments: New Tax Rules for Food Services and Handicrafts Effective November 15, 2017.</h1> The notification amends a previous Uttar Pradesh Goods and Services Tax (UP GST) order from June 30, 2017. Key amendments include redefining 'composite supply of works contract' under the UP GST Act and revising tax provisions for food and beverage services. Specifically, food services provided by restaurants, canteens, and similar establishments outside certain commercial accommodations will attract a state tax of 2.5% without input tax credit. The notification also introduces provisions for the manufacture of handicraft goods, aligning with a prior notification. These amendments are effective from November 15, 2017.
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