Arunachal Pradesh Amends GST Notification: Redefines Works Contract, Revises Restaurant Tax Rates, Includes Handicrafts as Taxable.

The Government of Arunachal Pradesh has issued amendments to Notification No. 11/2017-State Tax (Rate) under the Arunachal Pradesh Goods and Services Tax Act, 2017, effective from November 15, 2017. Key changes include redefining "composite supply of works contract" in relation to services and revising tax rates for food and beverage services provided by restaurants and similar establishments. The notification clarifies the tax applicability based on the premises' tariff and specifies that certain accommodation and food services will attract a central tax of 2.5% without input tax credit. Additionally, the manufacture of handicraft goods has been included in the taxable category.

---

---

---