Central Government modifies Integrated Tax rates under GST Act, 2017.
Amendments effective from November 15, 2017.
Definition of "Composite supply of works contract" updated under serial number 3.
Clarity provided on taxation of goods for human consumption supplied by restaurants.
Removal of certain items under serial number 7.
New entry added for "manufacture of handicraft goods" under serial number 26.
Definition of "handicraft goods" aligned with previous notification.
Issued by Ruchi Bisht, Under Secretary to the Government of India.