GST rate amendments reshape food service, railway catering, transport and e-book supply classifications under Uttarakhand notification. Amendment notification revises the Uttarakhand GST rate schedule for specified supplies of food, transport and information services. The concessional rate structure for restaurant-type supplies is reworked to cover supply of food and drinks by restaurants, eating joints, messes, canteens and similar institutions, including supplies in institutional dining spaces under contractual arrangements, while excluding event-based or occasional supplies. It also introduces concessional treatment for railway food and drink supplies, and substitutes rate entries for multimodal transportation, other goods transport services, e-book supply, and other telecommunications, broadcasting and information supply services.
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GST rate amendments reshape food service, railway catering, transport and e-book supply classifications under Uttarakhand notification.
Amendment notification revises the Uttarakhand GST rate schedule for specified supplies of food, transport and information services. The concessional rate structure for restaurant-type supplies is reworked to cover supply of food and drinks by restaurants, eating joints, messes, canteens and similar institutions, including supplies in institutional dining spaces under contractual arrangements, while excluding event-based or occasional supplies. It also introduces concessional treatment for railway food and drink supplies, and substitutes rate entries for multimodal transportation, other goods transport services, e-book supply, and other telecommunications, broadcasting and information supply services.
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