Amendments in Central Goods and Services Tax Act, 2017

The Central Government, under sections 9, 11, 15, and 16 of the Central Goods and Services Tax Act, 2017, makes further amendments.

Modifications are made in the notification dated June 28, 2017, regarding Central Tax (Rate). Serial number 3 sees changes regarding composite supply of works contract definitions.

Serial number 7 undergoes significant alterations, including revised provisions for supply of goods by restaurants. Serial number 26 now includes manufacturing of handicraft goods under specified conditions.

These amendments are effective from November 15, 2017, aiming to enhance clarity and compliance in the GST regime.