GST classification of restaurant and transport services updated, altering tax basis and defining multimodal transportation consequences. Amendments modify GST classification and rates by redefining restaurant and catering supplies to include institutional canteens (non-event), explicitly include supplies by Indian Railways/IRCTC, restrict input tax credit for those supplies, substitute 'declared tariff' with 'value of supply' for certain accommodation-linked items, separately treat event-based food supplies, define 'multimodal transportation' carried by at least two transport modes by a multimodal transporter acting as principal, and distinguish e-book supplies from other telecommunications services.
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Provisions expressly mentioned in the judgment/order text.
GST classification of restaurant and transport services updated, altering tax basis and defining multimodal transportation consequences.
Amendments modify GST classification and rates by redefining restaurant and catering supplies to include institutional canteens (non-event), explicitly include supplies by Indian Railways/IRCTC, restrict input tax credit for those supplies, substitute "declared tariff" with "value of supply" for certain accommodation-linked items, separately treat event-based food supplies, define "multimodal transportation" carried by at least two transport modes by a multimodal transporter acting as principal, and distinguish e-book supplies from other telecommunications services.
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