Restaurant supply classification updated with input tax credit condition and new event based and transport supply entries. The notification amends the State GST rate schedule to reclassify supplies of food and drink by restaurants, eating joints, messes and canteens (including institutional canteens on non-event contractual supply), excludes certain residential lodging premises above a tariff threshold, and conditions that classification on non-claim of input tax credit. It adds railway catering supplies under the same proviso, replaces 'declared tariff' with 'value of supply' in specified items, creates a distinct event-based supply entry for functions, defines multimodal transportation and clarifies e-book supply treatment.
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Restaurant supply classification updated with input tax credit condition and new event based and transport supply entries.
The notification amends the State GST rate schedule to reclassify supplies of food and drink by restaurants, eating joints, messes and canteens (including institutional canteens on non-event contractual supply), excludes certain residential lodging premises above a tariff threshold, and conditions that classification on non-claim of input tax credit. It adds railway catering supplies under the same proviso, replaces "declared tariff" with "value of supply" in specified items, creates a distinct event-based supply entry for functions, defines multimodal transportation and clarifies e-book supply treatment.
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