GST rate change for restaurant and accommodation supplies with restricted input tax credit and revised classification. The notification amends rate-table entries to (i) classify certain construction transactions as composite supply of works contract; (ii) reframe taxation of food and beverage supplies by restaurants and eating joints-specifying a rate entry conditioned on non-availability of input tax credit and clarifying applicability based on declared tariff of lodging premises; and (iii) add 'manufacture of handicraft goods' to the taxable activities schedule, with the amendments effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate change for restaurant and accommodation supplies with restricted input tax credit and revised classification.
The notification amends rate-table entries to (i) classify certain construction transactions as composite supply of works contract; (ii) reframe taxation of food and beverage supplies by restaurants and eating joints-specifying a rate entry conditioned on non-availability of input tax credit and clarifying applicability based on declared tariff of lodging premises; and (iii) add "manufacture of handicraft goods" to the taxable activities schedule, with the amendments effective from the stated commencement date.
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