GST classification of food and beverage supplies refined; input tax credit restriction and value-of-supply substitution clarified. The notification amends GST entries for supplies of food and drink to distinguish restaurant and institutional canteen supplies (excluding event based or occasional supplies), adds a specific sub-item for supplies by Indian Railways/IRCTC or licensees, conditions certain treatments on non-availability of input tax credit, substitutes 'value of supply' for 'declared tariff' in specified items, separately classifies event-based catering, defines multimodal transportation and multimodal transporter, and carves out e-books under telecommunications and information services.
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GST classification of food and beverage supplies refined; input tax credit restriction and value-of-supply substitution clarified.
The notification amends GST entries for supplies of food and drink to distinguish restaurant and institutional canteen supplies (excluding event based or occasional supplies), adds a specific sub-item for supplies by Indian Railways/IRCTC or licensees, conditions certain treatments on non-availability of input tax credit, substitutes "value of supply" for "declared tariff" in specified items, separately classifies event-based catering, defines multimodal transportation and multimodal transporter, and carves out e-books under telecommunications and information services.
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