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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 changes on service classifications: restaurant, transport and digital services redefined with distinct tax treatment.</h1> 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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