Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on "handicraft goods" @ 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. 48/2017-Integrated Tax (Rate) New Delhi, the 14thNovember, 2017 G.S.R.. (E).- In exercise of the powers conferred by sub-section (1) of section 5, sub section (1) of section 6 and clause (iii) and clause (iv) of section 20 of theIntegrated Goods and Services Tax Act, 2017(13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 20
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Notification No : 48/2017-Integrated Tax (Rate)
Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-48-igst-rate-english.pdf
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