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of <h1>Nagaland Amends GST Act: New Tax Rates for Restaurants and Handicrafts, Effective November 15, 2017.</h1> The Government of Nagaland issued amendments to the Nagaland Goods and Services Tax Act, 2017, effective from November 15, 2017. The changes include redefining 'composite supply of works contract' and altering tax rates on services provided by restaurants and similar establishments. For food and beverage services not located in commercial lodging premises with tariffs above Rs. 7,500 per day, a 2.5% state tax applies without input tax credit. Amendments also address the manufacture of handicraft goods, aligning with previous notifications. These adjustments aim to clarify tax obligations and rates under the state GST framework.
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