State GST reclassifies restaurant and accommodation supplies and restricts input tax credit for specified food service supplies. The notification amends State GST entries to (a) substitute Composite supply of works contract in place of a prior phrase; (b) replace and reclassify entries for supply of food or drink by restaurants, eating joints, messes and canteens-distinguishing standalone outlets from those located in lodging premises above a declared tariff threshold and imposing input tax credit restrictions where credit has been taken; (c) omit a prior sub-item and reword accommodation and food service coverage to exclude specified subcategories; and (d) insert manufacture of handicraft goods as a notified activity with its meaning referenced to an earlier notification.
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State GST reclassifies restaurant and accommodation supplies and restricts input tax credit for specified food service supplies.
The notification amends State GST entries to (a) substitute Composite supply of works contract in place of a prior phrase; (b) replace and reclassify entries for supply of food or drink by restaurants, eating joints, messes and canteens-distinguishing standalone outlets from those located in lodging premises above a declared tariff threshold and imposing input tax credit restrictions where credit has been taken; (c) omit a prior sub-item and reword accommodation and food service coverage to exclude specified subcategories; and (d) insert manufacture of handicraft goods as a notified activity with its meaning referenced to an earlier notification.
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