Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018 - 13/2018 - Central GST (CGST) Rate
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
GST rate revisions notify classification and taxability changes for restaurant supplies, multimodal transport and digital goods. 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.
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.
GST rate revisions notify classification and taxability changes for restaurant supplies, multimodal transport and digital goods.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.