GST rate changes for restaurant food, e books, event supplies and multimodal transport with revised conditions and definitions. The notification amends SRO GST 11 to revise classifications and tax rates: restaurant and similar supplies (including specified institutional canteens) and e books are taxed at 2.5% provided input tax credit on goods and services used has not been taken; event based supplies at exhibitions, conferences and marriage halls attract 9%; multimodal transportation is defined with a specified rate and related definitions; telecommunications and other information services are taxed at 9%. The term 'declared tariff' is replaced by 'value of supply' and the amendments are effective from 27 July 2018.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate changes for restaurant food, e books, event supplies and multimodal transport with revised conditions and definitions.
The notification amends SRO GST 11 to revise classifications and tax rates: restaurant and similar supplies (including specified institutional canteens) and e books are taxed at 2.5% provided input tax credit on goods and services used has not been taken; event based supplies at exhibitions, conferences and marriage halls attract 9%; multimodal transportation is defined with a specified rate and related definitions; telecommunications and other information services are taxed at 9%. The term "declared tariff" is replaced by "value of supply" and the amendments are effective from 27 July 2018.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
