TMI BlogAmendments in the Government Notification No. 38/1/2017 Fin(R&C) (11/2017-Rate) dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... do, hereby makes the following further amendments in the Government notification No. 38/1/2017 Fin(R C) (11/2017-Rate) dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13 dated the 30th June, 2017 , namely:- In the said notification, in the Table,- (i) against serial number 3, in column (3), in item (vi), for the words Services provided , the words Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 , provided shall be substituted; (ii) against serial number 7,- (a) for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valent shall attract central tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. ; (i) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely:- (i) manufacture of handicraft goods. Explanation .- The expression handicraft goods shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time. . 2. This notification shall come into force with effect from 15th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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