GST treatment of restaurant supplies revised, with input tax credit condition and separate event-based supply classification affecting tax treatment. The Maharashtra GST notification amends rates and classifications: restaurant and institutional canteen supplies are separately defined and eligible for a reduced rate only if input tax credit on inputs used has not been taken; event-based food supplies at exhibitions, events and marriage halls are separately classified at a higher rate. 'Declared tariff' is replaced by 'value of supply' for certain items. Multimodal transportation is defined as carriage by at least two different modes with definitions of mode and multimodal transporter. E-books are separately classified with a specified rate. Effective 27 July 2018.