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of <h1>Himachal Pradesh Updates GST: New Tax Rates for Restaurants, Handicraft Goods Included, Effective November 15, 2017.</h1> The Government of Himachal Pradesh has amended Notification No. 11/2017-State Tax (Rate) under the Himachal Pradesh Goods and Services Tax Act, 2017. Key changes include redefining 'services provided' as 'composite supply of works contract' and revising tax rates and conditions for food and beverage services provided by restaurants and similar establishments. These services, when provided outside hotels with tariffs below Rs. 7,500, will attract a central tax of 2.5% without input tax credit. Additionally, the manufacture of handicraft goods is now included under certain tax provisions. These amendments take effect from November 15, 2017.
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