Seeks to amend notification No. 11/2017-No.FD 48 CSL 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=123713 Amends Karnataka SGST Notification No.11/2017 to (i) classify item (vi) as a composite supply of works contract; (ii) reclassify restaurant supplies so standalone restaurants attract a lower state tax without input tax credit while restaurants within high tariff lodging premises attract a higher rate; (iii) omit former item (iv) and clarify that restaurant supplies are taxed under specific restaurant entries; and (iv) add manufacture of handicraft goods to apply a reduced job work rate. Effective 15 November 2017. en-us Tue, 14 Nov 2017 00:00:00 +0530 Fri, 19 Jan 2018 15:43:00 +0530 TaxTMI RSS Generator Seeks to amend notification No. 11/2017-No.FD 48 CSL 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=123713 Amends Karnataka SGST Notification No.11/2017 to (i) classify item (vi) as a composite supply of works contract; (ii) reclassify restaurant supplies so standalone restaurants attract a lower state tax without input tax credit while restaurants within high tariff lodging premises attract a higher rate; (iii) omit former item (iv) and clarify that restaurant supplies are taxed under specific restaurant entries; and (iv) add manufacture of handicraft goods to apply a reduced job work rate. Effective 15 November 2017. Notifications GST - States Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123713