GST classification of food supplies updated: restaurants, railways and event caterers assigned distinct tax rates and input credit conditions. Amendments reclassify supplies: restaurant and similar food services are assigned a concessional rate subject to the condition that input tax credit on goods and services used in supplying the service has not been taken; institutional canteens (non-event/ non-occasional) and supplies by Indian Railways and its licensees are included. Event-based and occasional food supplies at exhibitions, conferences and marriage halls are taxed separately at a higher rate. Multimodal transportation is defined and treated distinctly, and e-books supplied online are listed under telecommunications, broadcasting and information supply services. Effective 27 July 2018.