Tax classification of restaurant and catering services refined to separate institutional, event based and rail supplies and clarify valuation. Amendments revise classification and tax treatment of specified supplies: restating restaurant and catering supplies (including institutional canteens) with exclusions for certain hotel premises, expressly including supplies by Indian Railways/IRCTC, separating event based supplies, substituting 'value of supply' for 'declared tariff' in certain items while preserving the input tax credit proviso, defining multimodal transportation and multimodal transporter for goods movement, and distinguishing online e books from other telecommunications and information supply services.
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Tax classification of restaurant and catering services refined to separate institutional, event based and rail supplies and clarify valuation.
Amendments revise classification and tax treatment of specified supplies: restating restaurant and catering supplies (including institutional canteens) with exclusions for certain hotel premises, expressly including supplies by Indian Railways/IRCTC, separating event based supplies, substituting "value of supply" for "declared tariff" in certain items while preserving the input tax credit proviso, defining multimodal transportation and multimodal transporter for goods movement, and distinguishing online e books from other telecommunications and information supply services.
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