GST classification amendments: restaurant and event catering redefined, input tax credit restricted, and multimodal transport defined. The notification amends GST classification: restaurant and institutional canteen supplies of food or drink are redefined, excluding specified lodging premises and event based supplies; input tax credit on goods and services used in these supplies is disallowed. Food and drink supplied by Indian Railways, IRCTC or their licensees is treated similarly. The phrase 'declared tariff' is replaced by 'value of supply' in several entries; event based catering is reclassified separately. The notification also defines multimodal transportation and clarifies e book and telecommunications service classifications. Effective from 27th July, 2018.