GST rates for restaurant services and handicraft job work revised; input tax credit restrictions and scope of works contract clarified. Amendment distinguishes standalone restaurants from those in lodging premises and prescribes different State GST rates with an explicit condition that the lower rate applies only where input tax credit on goods and services used in supplying the service has not been taken; it substitutes a definition of 'Composite supply of works contract' for certain entries and inserts 'manufacture of handicraft goods' into the concessional job-work entry, effective from 15 November 2017.