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of <h1>Meghalaya GST Act Amendment: New Rates for Restaurants, Railways, and More; 'Declared Tariff' Now 'Value of Supply.</h1> The Government of Meghalaya has amended Notification No. ERTS(T)65/2017/11, dated June 29, 2017, under the Meghalaya Goods and Services Tax Act, 2017. The amendments include changes to the GST rates and classifications for various services. Notably, the supply of food and drinks by restaurants, canteens, and the Indian Railways is now specified, with certain conditions on input tax credits. Additionally, the term 'declared tariff' is replaced with 'value of supply' in certain contexts. The notification also clarifies the definition and taxation of multimodal transportation and e-books. These changes take effect on July 27, 2018.
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