GST rate classification updated for restaurant supplies, multimodal transport and e-books, altering scope and input tax credit conditions. The notification amends State Tax (Rate) entries to redefine restaurant and institutional canteen supplies of food and drink, include rail-supplied food, condition input tax credit on non-claim of input tax on goods and services used in supply, replace 'declared tariff' with 'value of supply' for certain items, create a separate event-based supply category for functions, define and rate multimodal transportation of goods, and treat e-books as a distinct lower-rated information supply; effective 27 July 2018.
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Provisions expressly mentioned in the judgment/order text.
GST rate classification updated for restaurant supplies, multimodal transport and e-books, altering scope and input tax credit conditions.
The notification amends State Tax (Rate) entries to redefine restaurant and institutional canteen supplies of food and drink, include rail-supplied food, condition input tax credit on non-claim of input tax on goods and services used in supply, replace "declared tariff" with "value of supply" for certain items, create a separate event-based supply category for functions, define and rate multimodal transportation of goods, and treat e-books as a distinct lower-rated information supply; effective 27 July 2018.
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