Seeks to amend notification No. 1135-F.T. dated 28.06.2017 so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. - 1029-F.T. - West Bengal SGST
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GST rate amendments for specified services: restaurant, event catering, multimodal transport and e book classifications updated. Amendment revises Notification No.1135 F.T. to reclassify and set GST rates for specified services: (a) restaurant and catering supplies are defined to include institutional canteens and exclude premises with declared tariff above seven thousand five hundred rupees per unit per day, with a lower rate contingent on non availment of input tax credit; (b) event based food supplies at exhibitions, conferences and marriage halls are placed in a separate higher rated item; (c) multimodal transportation of goods is defined and classified; and (d) e books are treated as a distinct lower rated supply while other telecom and information services remain separately rated.
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.
GST rate amendments for specified services: restaurant, event catering, multimodal transport and e book classifications updated.
Amendment revises Notification No.1135 F.T. to reclassify and set GST rates for specified services: (a) restaurant and catering supplies are defined to include institutional canteens and exclude premises with declared tariff above seven thousand five hundred rupees per unit per day, with a lower rate contingent on non availment of input tax credit; (b) event based food supplies at exhibitions, conferences and marriage halls are placed in a separate higher rated item; (c) multimodal transportation of goods is defined and classified; and (d) e books are treated as a distinct lower rated supply while other telecom and information services remain separately rated.
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