Restaurant and accommodation supply taxation revised to a lower state tax rate with restricted input tax credit. The notification amends prior entries to treat item (vi) as a composite supply of works contract; redefines taxation of supplies of food and drink by restaurants and similar establishments by reference to location and declared tariff, prescribing State tax at 2.5% where input tax credit has not been claimed; deletes and substitutes certain items and clarifications for accommodation, food and beverage services; and adds manufacture of handicraft goods as a listed sub item, effective 15th November, 2017.