GST treatment of restaurant supplies updated under amended notification, with restricted input tax credit and reclassified accommodation services. The notification amends the Punjab GST Table to (i) treat works contracts as composite supply of works contract, (ii) reclassify supplies of food and drink by restaurants, eating joints and canteens with explicit exclusions for establishments within accommodation premises having a specified declared tariff and restrict input tax credit for such supplies, (iii) omit a prior item and redraft a residual accommodation/food and beverage services entry, and (iv) add manufacture of handicraft goods as a covered activity.
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GST treatment of restaurant supplies updated under amended notification, with restricted input tax credit and reclassified accommodation services.
The notification amends the Punjab GST Table to (i) treat works contracts as composite supply of works contract, (ii) reclassify supplies of food and drink by restaurants, eating joints and canteens with explicit exclusions for establishments within accommodation premises having a specified declared tariff and restrict input tax credit for such supplies, (iii) omit a prior item and redraft a residual accommodation/food and beverage services entry, and (iv) add manufacture of handicraft goods as a covered activity.
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