GST rate classification for restaurant and related services updated, altering supply definitions, event exceptions, multimodal transport and e book rules. The amendment reclassifies supplies of food and drink by restaurants, eating joints and institutional canteens, excludes event based occasional supplies, conditions reduced rate eligibility on non availability of input tax credit, substitutes 'value of supply' for 'declared tariff' in specified items, treats rail catering similarly, and separately prescribes rates and definitions for multimodal transportation, other goods transport services, and e books versus other telecommunications and information supply services.
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GST rate classification for restaurant and related services updated, altering supply definitions, event exceptions, multimodal transport and e book rules.
The amendment reclassifies supplies of food and drink by restaurants, eating joints and institutional canteens, excludes event based occasional supplies, conditions reduced rate eligibility on non availability of input tax credit, substitutes "value of supply" for "declared tariff" in specified items, treats rail catering similarly, and separately prescribes rates and definitions for multimodal transportation, other goods transport services, and e books versus other telecommunications and information supply services.
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