Notification No. 46/2017
Date: November 14, 2017
Subject: Amendment of GST rates and valuation provisions relating to services.
Description:
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising definitions and rate entries for works contract services, restaurant services and accommodation services. It clarifies valuation through declared tariff concept and restructures rate slabs for food and beverage services.
Issued for earlier notification?
Yes — amends Notification No. 11/2017–Central Tax (Rate).