Restaurant supply classification revised: specified accommodation-linked food services attract state tax without input tax credit. The notification amends rate entries to (a) reclassify a specified provision as a composite supply of works contract; (b) rework serial no. 7 to distinguish restaurant and food-service supplies inside qualifying lodging premises from those outside, prescribing that certain accommodation-linked food services attract the separate state-tax entry without input tax credit where credit has not been taken; (c) omit a prior item and substitute item (ix) to clarify coverage of accommodation, food and beverage services; and (d) insert manufacture of handicraft goods among enumerated items. The amendments take effect from 15th November, 2017.