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of <h1>Assam Revises GST Rates: 2.5% State Tax for Restaurant Services Outside Lodging; Handicraft Goods Classification Updated.</h1> The Government of Assam has issued amendments to Notification No. FTX.56/2017/24 dated June 29, 2017, under the Assam Goods and Services Tax Act, 2017. The amendments involve changes to the classification and tax rates for services, particularly those related to composite supply of works contracts, food and beverage services provided by restaurants and similar establishments, and the manufacture of handicraft goods. Notably, services provided by restaurants outside certain commercial lodging premises will attract a state tax of 2.5% without input tax credit. These amendments are effective from November 15, 2017.
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