Tax classification of restaurant, transport and digital supplies revised, redefining taxable supply, value reference and multimodal transport. The notification amends classifications and definitions for GST treatment: restaurant and eating establishment supplies are redefined to include institutional canteens (non event based) and to exclude certain lodging premises; 'declared tariff' is replaced by 'value of supply' in specified items; input tax credit not taken is a condition for concessional treatment; multimodal transportation is defined with responsibilities of a multimodal transporter; and e books are separately classified as an online electronic version of printed books.
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Provisions expressly mentioned in the judgment/order text.
Tax classification of restaurant, transport and digital supplies revised, redefining taxable supply, value reference and multimodal transport.
The notification amends classifications and definitions for GST treatment: restaurant and eating establishment supplies are redefined to include institutional canteens (non event based) and to exclude certain lodging premises; "declared tariff" is replaced by "value of supply" in specified items; input tax credit not taken is a condition for concessional treatment; multimodal transportation is defined with responsibilities of a multimodal transporter; and e books are separately classified as an online electronic version of printed books.
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