GST rate on restaurant supplies mandates a single-rate treatment without input tax credit for certain lodging-linked establishments above declared tariff threshold. The amendment amends State GST rate entries to treat certain activities as composite supply of works contract, redefines restaurant and food supply descriptions, prescribes a specified state tax rate for such supplies with the proviso that input tax credit on goods and services used in supplying the service has not been taken, distinguishes supplies within lodging premises by reference to a declared tariff threshold, omits a prior item, and inserts ''manufacture of handicraft goods'' into the notified activities. Effective 15th November 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate on restaurant supplies mandates a single-rate treatment without input tax credit for certain lodging-linked establishments above declared tariff threshold.
The amendment amends State GST rate entries to treat certain activities as composite supply of works contract, redefines restaurant and food supply descriptions, prescribes a specified state tax rate for such supplies with the proviso that input tax credit on goods and services used in supplying the service has not been taken, distinguishes supplies within lodging premises by reference to a declared tariff threshold, omits a prior item, and inserts ''manufacture of handicraft goods'' into the notified activities. Effective 15th November 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
