Classification of restaurant and accommodation supplies clarifies tax treatment and restricts input tax credit for certain supplies. The notification substitutes entries to classify certain services as Composite supply of works contract, redefines treatment of supplies of food, beverage and accommodation-distinguishing restaurant and lodging linked supplies by reference to a declared tariff threshold-and prescribes a State tax rate with denial of input tax credit where credit has been taken; it also inserts manufacture of handicraft goods into the item list and makes the amendments operative from the stated retrospective date.