Taxation of restaurant and accommodation services clarified; input tax credit restricted and composite supplies reclassified under GST notification. The notification amends the Nagaland SGST schedule: it reclassifies serial 3 to refer to composite supply of works contract; revises serial 7 to define and tax supplies of food and drink by restaurants and by establishments within accommodation premises-specifying rates, denying input tax credit where applicable, omitting a former item, and clarifying residual accommodation and F&B services; and inserts manufacture of handicraft goods under serial 26 using the earlier notification's definition. Effective from 15th November, 2017.
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Taxation of restaurant and accommodation services clarified; input tax credit restricted and composite supplies reclassified under GST notification.
The notification amends the Nagaland SGST schedule: it reclassifies serial 3 to refer to composite supply of works contract; revises serial 7 to define and tax supplies of food and drink by restaurants and by establishments within accommodation premises-specifying rates, denying input tax credit where applicable, omitting a former item, and clarifying residual accommodation and F&B services; and inserts manufacture of handicraft goods under serial 26 using the earlier notification's definition. Effective from 15th November, 2017.
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