Taxation of restaurant and accommodation services revised, specifying composite supply treatment and input tax credit restrictions. Amendment reclassifies certain services as composite supply of works contract, revises entries governing supply of food and drink by restaurants and similar establishments to distinguish those linked to accommodation premises, clarifies that 'declared tariff' includes amenities and discounts, prescribes state tax treatment without input tax credit for specified supplies, omits and substitutes table entries for consistency, and adds manufacture of handicraft goods to the list of covered manufacturing activities; effective from the stated mid-November date.