Supply of food and beverage services reclassified, altering tax rate application and input tax credit entitlement. Amendments revise GST classification and tax treatment: substitute 'Composite supply of works contract' for certain services; reframe entries governing supplies of food and drink by restaurants, eating joints, messes and canteens with location and declared tariff distinctions; clarify concessional central tax treatment and the conditions under which input tax credit is disallowed; omit and redraft certain entries to specify that particular restaurant supplies attract a concessional central tax rate without input tax credit; and add 'manufacture of handicraft goods' to serial number 26 with a cross-reference to the departmental definition.
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Provisions expressly mentioned in the judgment/order text.
Supply of food and beverage services reclassified, altering tax rate application and input tax credit entitlement.
Amendments revise GST classification and tax treatment: substitute "Composite supply of works contract" for certain services; reframe entries governing supplies of food and drink by restaurants, eating joints, messes and canteens with location and declared tariff distinctions; clarify concessional central tax treatment and the conditions under which input tax credit is disallowed; omit and redraft certain entries to specify that particular restaurant supplies attract a concessional central tax rate without input tax credit; and add "manufacture of handicraft goods" to serial number 26 with a cross-reference to the departmental definition.
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