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Classification of food service supplies changed under GST, altering taxable categories and input tax credit conditions for providers. Amendments reclassify treatment of food and drink supplies by restaurants, institutional canteens and rail catering, separate event-based supplies, define and tax multimodal transportation, and separately identify e-book supplies, stipulating applicable GST rates and conditioning certain supplies on non-availability of input tax credit; effective 27th July, 2018.
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Provisions expressly mentioned in the judgment/order text.
Classification of food service supplies changed under GST, altering taxable categories and input tax credit conditions for providers.
Amendments reclassify treatment of food and drink supplies by restaurants, institutional canteens and rail catering, separate event-based supplies, define and tax multimodal transportation, and separately identify e-book supplies, stipulating applicable GST rates and conditioning certain supplies on non-availability of input tax credit; effective 27th July, 2018.
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