Restaurant supply taxation redefined to adjust taxable scope and input tax credit conditions under state GST. The Rajasthan GST notification amends classification and taxable treatment for food and drink supplies by restaurants, canteens and institutional suppliers, including a specific inclusion for Indian Railways/IRCTC supplies, and conditions the applicable rate on non availability of input tax credit for goods and services used in supply. It replaces the term 'declared tariff' with 'value of supply', creates a separate category for event based food supplies, defines multimodal transportation and multimodal transporter for goods transport services, and classifies online supplied e books as a distinct supply.