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of <h1>Tamil Nadu Amends GST Act 2017: New Tax Rates for Works Contracts, Restaurant Services, and Handicrafts Effective Nov 15, 2017.</h1> The Tamil Nadu government issued amendments to the Tamil Nadu Goods and Services Tax Act, 2017, affecting the rate of state tax on services. Key changes include revising definitions and tax rates for services such as composite supply of works contracts and food services provided by restaurants and similar establishments. Notably, food services in certain premises with a declared tariff of Rs. 7,500 or above per day will attract a 9% tax rate, while others will be taxed at 2.5% without input tax credit. Additionally, the manufacture of handicraft goods is included under taxable services. These amendments take effect from November 15, 2017.
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