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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST rate revisions notify classification and taxability changes for restaurant supplies, multimodal transport and digital goods.</h1> Amends Notification No.11/2017 to revise CGST treatment for restaurant and institutional food supplies, including separate inclusion of Indian Railways/IRCTC supplies, subject to the condition that input tax credit on goods and services used in supplying the service has not been taken; classifies event based supplies at exhibitions and functions separately; substitutes 'declared tariff' with value of supply in specified items; defines multimodal transportation and carves out e-books as a distinct lower-rated information supply. The amendments take effect on 27 July 2018.

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