Notification No. 48/2017
Date: November 14, 2017
Subject: Amendment of IGST rates and conditions for restaurant and works contract services.
Description:
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising definitions and rate structures for restaurant services, accommodation-linked food supply, and works contract services. It substitutes entries to clearly distinguish standalone restaurants from hotel-based restaurants and modifies ITC conditions. The amendment provides clarity and rate rationalisation.
Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
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