TMI BlogSeeks 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 tableX X X X Extracts X X X X X X X X Extracts X X X X ..... of 2017) , the Government of Karnataka, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Notification (11/2017) No. FD 48 CSL 2017, dated 29th June.2017 , published in the Karnataka Gazette, Extraordinary, Part-IVA, No.601, dated , 29th 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 colu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (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 residentia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract state 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. ; (iii) 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 (06/2017) No. FD 47 CSL 2017 dated 15th September 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, No.887, dated the 16th September, 2017 as am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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