GST classification: restaurant and accommodation supplies attract specified state tax rates and input tax credit conditions. The notification amends rate Notification No. 11/2017 by reclassifying item (vi) at serial 3 as a composite supply of works contract, revising serial 7 entries to distinguish restaurant and lodging-related supplies of food or drink with specified State tax rates and input tax credit restrictions and explanatory 'declared tariff' definition, omitting a prior item, substituting item (ix) to clarify residual accommodation, food and beverage services treatment, and inserting 'manufacture of handicraft goods' at serial 26; 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 classification: restaurant and accommodation supplies attract specified state tax rates and input tax credit conditions.
The notification amends rate Notification No. 11/2017 by reclassifying item (vi) at serial 3 as a composite supply of works contract, revising serial 7 entries to distinguish restaurant and lodging-related supplies of food or drink with specified State tax rates and input tax credit restrictions and explanatory "declared tariff" definition, omitting a prior item, substituting item (ix) to clarify residual accommodation, food and beverage services treatment, and inserting "manufacture of handicraft goods" at serial 26; effective 15th November, 2017.
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