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.

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=124420 Amendment distinguishes standalone restaurants from those in lodging premises and prescribes different State GST rates with an explicit condition that the lower rate applies only where input tax credit on goods and services used in supplying the service has not been taken; it substitutes a definition of "Composite supply of works contract" for certain entries and inserts "manufacture of handicraft goods" into the concessional job-work entry, effective from 15 November 2017. en-us Tue, 14 Nov 2017 00:00:00 +0530 Wed, 28 Feb 2018 10:48:00 +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=124420 Amendment distinguishes standalone restaurants from those in lodging premises and prescribes different State GST rates with an explicit condition that the lower rate applies only where input tax credit on goods and services used in supplying the service has not been taken; it substitutes a definition of "Composite supply of works contract" for certain entries and inserts "manufacture of handicraft goods" into the concessional job-work entry, effective from 15 November 2017. Notifications GST - States Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124420