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    <title>Seeks to amend notification no. 11/2017- State Tax (Rate), dated the 29th June, 2017</title>
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    <description>Revises Notification No.11/2017 to (i) redefine item (vi) at serial 3 as the composite supply of works contract, (ii) recast serial 7 entries so supplies of food or drink by restaurants, eating joints, messes and canteens (on or off premises) are specified to attract State tax at the notified rate where input tax credit on goods and services used has not been taken, with parallel wording for supplies located in specified lodging premises meeting the declared tariff threshold, (iii) omit prior item (iv), (iv) substitute item (ix) to clarify taxation and input tax credit treatment for accommodation, food and beverage services, and (v) add &quot;manufacture of handicraft goods&quot; at serial 26(i).</description>
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      <description>Revises Notification No.11/2017 to (i) redefine item (vi) at serial 3 as the composite supply of works contract, (ii) recast serial 7 entries so supplies of food or drink by restaurants, eating joints, messes and canteens (on or off premises) are specified to attract State tax at the notified rate where input tax credit on goods and services used has not been taken, with parallel wording for supplies located in specified lodging premises meeting the declared tariff threshold, (iii) omit prior item (iv), (iv) substitute item (ix) to clarify taxation and input tax credit treatment for accommodation, food and beverage services, and (v) add &quot;manufacture of handicraft goods&quot; at serial 26(i).</description>
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