Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table https://www.taxtmi.com/notifications?id=123451 Amends the Delhi State Tax (Rate) notification to reclassify certain supplies of food and accommodation and to vary state tax treatment: substitutes "Services provided" with a composite supply of works contract description; distinguishes standalone restaurants from those within specified lodging premises with differing state tax treatment and input tax credit conditions; clarifies "declared tariff"; and inserts manufacture of "handicraft goods" for reduced job-work tax treatment, cross-referencing the definition to an earlier notification. en-us Tue, 28 Nov 2017 00:00:00 +0530 Sat, 06 Jan 2018 14:21:00 +0530 TaxTMI RSS Generator Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table https://www.taxtmi.com/notifications?id=123451 Amends the Delhi State Tax (Rate) notification to reclassify certain supplies of food and accommodation and to vary state tax treatment: substitutes "Services provided" with a composite supply of works contract description; distinguishes standalone restaurants from those within specified lodging premises with differing state tax treatment and input tax credit conditions; clarifies "declared tariff"; and inserts manufacture of "handicraft goods" for reduced job-work tax treatment, cross-referencing the definition to an earlier notification. Notifications GST - States Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123451