Seeks to amend notification No. 11/2017-UTT(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.

Last updated: 15 November 2017
Government of India Ministry of Finance (Department of Revenue) Notification No. 46/2017-Union Territory Tax (Rate) New Delhi, the 14th November, 2017 G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 7, subsection (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and subsection (1) of section 16 of the Central Goods and Services Tax
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Notification No : 46/2017-Union Territory tax(rate)
Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-46-utgst-rate-english.pdf
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