Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. - 13/2018 - Union Territory GST (UTGST) Rate
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UTGST rate amendment updates service classifications, redefining restaurant, event catering, multimodal transport and e book supplies. The Union Territory GST rate notification is amended to revise classifications and UTGST treatment of food and drink supplies by restaurants, institutional canteens and event based suppliers, to substitute 'value of supply' for 'declared tariff' in specified items, to carve out supplies by Indian Railways caterers, to define multimodal transportation and the multimodal transporter, and to distinguish e books as a separate telecommunications/information supply category; the amendments amend the principal notification and take effect immediately after issuance.
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UTGST rate amendment updates service classifications, redefining restaurant, event catering, multimodal transport and e book supplies.
The Union Territory GST rate notification is amended to revise classifications and UTGST treatment of food and drink supplies by restaurants, institutional canteens and event based suppliers, to substitute "value of supply" for "declared tariff" in specified items, to carve out supplies by Indian Railways caterers, to define multimodal transportation and the multimodal transporter, and to distinguish e books as a separate telecommunications/information supply category; the amendments amend the principal notification and take effect immediately after issuance.
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