GST classification of food and transport services revised, redefining restaurant supplies, event catering, multimodal transport and e books. Amendments redefine GST classification for supplies of food and drink by restaurants and institutional canteens-excluding certain lodging premises and distinguishing event based or occasional supplies-add specific provision for supplies by Indian Railways and its licensees, replace the term 'declared tariff' with 'value of supply', condition input tax credit in specified entries, define multimodal transportation and the multimodal transporter as principal under contract, and distinguish e books as a separate electronic supply within telecommunications, broadcasting and information services.
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GST classification of food and transport services revised, redefining restaurant supplies, event catering, multimodal transport and e books.
Amendments redefine GST classification for supplies of food and drink by restaurants and institutional canteens-excluding certain lodging premises and distinguishing event based or occasional supplies-add specific provision for supplies by Indian Railways and its licensees, replace the term "declared tariff" with "value of supply", condition input tax credit in specified entries, define multimodal transportation and the multimodal transporter as principal under contract, and distinguish e books as a separate electronic supply within telecommunications, broadcasting and information services.
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