GST rate amendment clarifies composite works contract and restaurant supply taxation, limits input tax credit for high tariff accommodation. The notification amends State GST rate entries by substituting a reference to composite supply of works contract, revising restaurant and accommodation supply descriptions to distinguish general restaurant supplies from those within specified accommodation establishments, prescribing that supplies by certain accommodation establishments attract State tax at 2.5% without input tax credit under the restaurant entry, omitting a prior item, and inserting 'manufacture of handicraft goods'; effective 15th November, 2017.
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GST rate amendment clarifies composite works contract and restaurant supply taxation, limits input tax credit for high tariff accommodation.
The notification amends State GST rate entries by substituting a reference to composite supply of works contract, revising restaurant and accommodation supply descriptions to distinguish general restaurant supplies from those within specified accommodation establishments, prescribing that supplies by certain accommodation establishments attract State tax at 2.5% without input tax credit under the restaurant entry, omitting a prior item, and inserting "manufacture of handicraft goods"; effective 15th November, 2017.
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