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of <h1>Manipur Revises GST Rates: Changes to Works Contracts and Service Taxes for Restaurants and Accommodations under Notification No. 11/2017.</h1> The Government of Manipur has issued amendments to the notification No. 11/2017-State Tax (Rate) dated 28th June 2017, under the Manipur Goods and Services Tax Act, 2017. Key changes include the redefinition of 'Composite supply of works contract' and adjustments to tax rates and conditions for services provided by restaurants, eating joints, and accommodations. Notably, services provided by establishments with declared tariffs of Rs. 7,500 and above are specified, with a State tax rate of 2.5% applicable under certain conditions. The manufacture of handicraft goods is also addressed. These amendments take effect from 15th November 2017.
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