GST rate changes for restaurant, transport and digital supplies revise classification and rate application from a specified effective date. Amendments to the Mizoram SGST rate notification revise supply classifications and rate bases: restaurant food and drink supplies (including institutional canteens and special treatment for Indian Railways/IRCTC) attract a reduced rate provided input tax credit on goods and services used in supply has not been taken; event based and occasional catering is separately classified at a higher rate; 'declared tariff' is replaced by 'value of supply' in certain items; multimodal transportation and telecommunications services (with e books distinguished) are separately defined and rated.