Taxation of food and accommodation services updated: specified restaurant and hotel supplies now attract prescribed state tax rates. The notification amends State Tax (Rate) entries to reclassify certain supplies as a composite supply of works contract, revise tax treatment of supplies of food or drink by restaurants and similar establishments with a distinction based on the premises' declared tariff, clarify that such supplies may attract central tax without input tax credit where credit has been taken, delete and substitute other table entries affecting accommodation, food and beverage services, and add 'manufacture of handicraft goods' with a cross-reference to its definition; effective 15th November, 2017.
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Provisions expressly mentioned in the judgment/order text.
Taxation of food and accommodation services updated: specified restaurant and hotel supplies now attract prescribed state tax rates.
The notification amends State Tax (Rate) entries to reclassify certain supplies as a composite supply of works contract, revise tax treatment of supplies of food or drink by restaurants and similar establishments with a distinction based on the premises' declared tariff, clarify that such supplies may attract central tax without input tax credit where credit has been taken, delete and substitute other table entries affecting accommodation, food and beverage services, and add "manufacture of handicraft goods" with a cross-reference to its definition; effective 15th November, 2017.
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