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of <h1>India Amends IGST Rates for Restaurants, Railways, and More; Defines 'Value of Supply' and Input Tax Credit Rules.</h1> The Government of India issued Notification No. 14/2018 to amend Notification No. 8/2017 regarding Integrated Tax (Rate), following recommendations from the Goods and Services Tax Council's 28th meeting. Effective from July 27, 2018, the amendments specify IGST rates for various services, including food and beverage supply by restaurants and Indian Railways, multimodal transportation, and telecommunications services. Key changes include redefining 'declared tariff' as 'value of supply' and specifying rates for event-based food services and e-books. The notification clarifies conditions under which input tax credit is applicable and defines terms related to multimodal transportation.
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