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of <h1>Madhya Pradesh GST Act Amended: Changes to Works Contracts, Restaurant Services, and Handicraft Goods Effective November 2017.</h1> The notification amends the Madhya Pradesh Goods and Services Tax Act, 2017, effective from November 15, 2017. It revises provisions related to works contracts and services provided by restaurants and similar establishments. Specifically, it redefines 'composite supply of works contract' and adjusts tax rates for food and beverage services based on location and accommodation tariffs. The notification also includes a provision for the manufacture of handicraft goods, aligning its definition with a prior notification. These amendments are aimed at clarifying tax liabilities and conditions under the Madhya Pradesh SGST framework.
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