Taxation of restaurant and food supplies expanded; multimodal transport, e books and telecom reclassified under revised state GST. The notification amends the State GST rate Table to (a) classify restaurant and eating joint supplies of food and drink (including institutional canteens supplied regularly under contract) as a distinct taxable category while excluding event based supplies, (b) separately specify rail and rail licensee catering, (c) substitute 'value of supply' for 'declared tariff' in certain items, (d) create a separate category for event based food supplies, (e) define and classify multimodal transportation, and (f) separate e book supply from other telecommunications and information services; changes take effect from the stated commencement date.
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Taxation of restaurant and food supplies expanded; multimodal transport, e books and telecom reclassified under revised state GST.
The notification amends the State GST rate Table to (a) classify restaurant and eating joint supplies of food and drink (including institutional canteens supplied regularly under contract) as a distinct taxable category while excluding event based supplies, (b) separately specify rail and rail licensee catering, (c) substitute "value of supply" for "declared tariff" in certain items, (d) create a separate category for event based food supplies, (e) define and classify multimodal transportation, and (f) separate e book supply from other telecommunications and information services; changes take effect from the stated commencement date.
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