Amendment to Notification No. 19869 dated 29.06.2017 bearing SRO No. 305/2017 regarding change in the rate of tax on the intra-State supply of certain services. - 24900-FIN-CT1-TAX-0043/2017 - Orissa SGST
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GST rate changes on service classifications: restaurant, transport and digital services redefined with distinct tax treatment. The notification amends the intra State GST tariff table by revising the definition and coverage of restaurant and institutional canteen supplies, adding a proviso on input tax credit where credit has not been taken, inserting definitions for multimodal transportation and multimodal transporter, reclassifying certain goods transport services, and substituting the entry for heading 9984 to distinguish e book supplies from other telecommunications, broadcasting and information supply services with the table rates indicated.
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Provisions expressly mentioned in the judgment/order text.
GST rate changes on service classifications: restaurant, transport and digital services redefined with distinct tax treatment.
The notification amends the intra State GST tariff table by revising the definition and coverage of restaurant and institutional canteen supplies, adding a proviso on input tax credit where credit has not been taken, inserting definitions for multimodal transportation and multimodal transporter, reclassifying certain goods transport services, and substituting the entry for heading 9984 to distinguish e book supplies from other telecommunications, broadcasting and information supply services with the table rates indicated.
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