Restaurant GST rate distinctions updated: standalone outlets taxed lower without input credit, hotel based outlets taxed higher. Amends Karnataka SGST Notification No.11/2017 to (i) classify item (vi) as a composite supply of works contract; (ii) reclassify restaurant supplies so standalone restaurants attract a lower state tax without input tax credit while restaurants within high tariff lodging premises attract a higher rate; (iii) omit former item (iv) and clarify that restaurant supplies are taxed under specific restaurant entries; and (iv) add manufacture of handicraft goods to apply a reduced job work rate. Effective 15 November 2017.