https://www.taxtmi.com/notifications?id=123733 Amendments revise GST classification and tax treatment: substitute "Composite supply of works contract" for certain services; reframe entries governing supplies of food and drink by restaurants, eating joints, messes and canteens with location and declared tariff distinctions; clarify concessional central tax treatment and the conditions under which input tax credit is disallowed; omit and redraft certain entries to specify that particular restaurant supplies attract a concessional central tax rate without input tax credit; and add "manufacture of handicraft goods" to serial number 26 with a cross-reference to the departmental definition. en-us Tue, 14 Nov 2017 00:00:00 +0530 Sat, 20 Jan 2018 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123733 Amendments revise GST classification and tax treatment: substitute "Composite supply of works contract" for certain services; reframe entries governing supplies of food and drink by restaurants, eating joints, messes and canteens with location and declared tariff distinctions; clarify concessional central tax treatment and the conditions under which input tax credit is disallowed; omit and redraft certain entries to specify that particular restaurant supplies attract a concessional central tax rate without input tax credit; and add "manufacture of handicraft goods" to serial number 26 with a cross-reference to the departmental definition. Notifications GST - States Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123733