GST classification of food supply revised to distinguish restaurant, institutional and event-based catering with altered tax treatment. Amendments redefine classifications and rates for food supply services by restaurants and institutional canteens, distinguish event-based catering, clarify inclusion of Indian Railways/IRCTC supplies, replace 'declared tariff' with 'value of supply' in specified items, restrict input tax credit where claimed for supplying such services, define multimodal transportation and the multimodal transporter, and create a separate classification for e-book supplies; effective 27 July 2018.
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Provisions expressly mentioned in the judgment/order text.
GST classification of food supply revised to distinguish restaurant, institutional and event-based catering with altered tax treatment.
Amendments redefine classifications and rates for food supply services by restaurants and institutional canteens, distinguish event-based catering, clarify inclusion of Indian Railways/IRCTC supplies, replace "declared tariff" with "value of supply" in specified items, restrict input tax credit where claimed for supplying such services, define multimodal transportation and the multimodal transporter, and create a separate classification for e-book supplies; effective 27 July 2018.
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