Taxation of restaurant supplies redefined and re-rated, with specified tariff-based distinctions and input tax credit conditions. The notification amends the Tamil Nadu GST rate table by substituting 'Composite supply of works contract' at serial number 3; revising serial number 7 to redefine and re-rate supplies of food and drink by restaurants and similar establishments, distinguishing those associated with accommodation units above a declared tariff and conditioning one rate on non-availability of input tax credit; omitting a prior item; substituting item (ix) with an explanatory clause on accommodation, food and beverage services; and inserting 'manufacture of handicraft goods' into another entry. The amendments take effect 15 November 2017.
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Provisions expressly mentioned in the judgment/order text.
Taxation of restaurant supplies redefined and re-rated, with specified tariff-based distinctions and input tax credit conditions.
The notification amends the Tamil Nadu GST rate table by substituting "Composite supply of works contract" at serial number 3; revising serial number 7 to redefine and re-rate supplies of food and drink by restaurants and similar establishments, distinguishing those associated with accommodation units above a declared tariff and conditioning one rate on non-availability of input tax credit; omitting a prior item; substituting item (ix) with an explanatory clause on accommodation, food and beverage services; and inserting "manufacture of handicraft goods" into another entry. The amendments take effect 15 November 2017.
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