Amendments in the Notification No.II(2)/CTR/532(d-14)/2017, dated the 29th June, 2017 - Rate of state tax on services. - G.O. Ms. No. 87 - Tamil Nadu SGST
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State tax on services amended: revised classifications for restaurant supplies, event catering, rail catering and multimodal transport. The notification amends state GST classifications and rates for food and drink supplies and transport and information services. It redefines restaurant and institutional canteen supplies, distinguishes event based occasional catering, replaces references to declared tariff with value of supply in specified items, conditions certain entries on non availment of input tax credit, creates a defined entry for multimodal transportation of goods with explanatory definitions, and separates e books from other telecommunications and information supply services.
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Provisions expressly mentioned in the judgment/order text.
State tax on services amended: revised classifications for restaurant supplies, event catering, rail catering and multimodal transport.
The notification amends state GST classifications and rates for food and drink supplies and transport and information services. It redefines restaurant and institutional canteen supplies, distinguishes event based occasional catering, replaces references to declared tariff with value of supply in specified items, conditions certain entries on non availment of input tax credit, creates a defined entry for multimodal transportation of goods with explanatory definitions, and separates e books from other telecommunications and information supply services.
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