Supply of food services: valuation and input tax credit conditions revised, plus multimodal transport and e-book clarifications. The notification amends GST classification and conditions: it redefines restaurant and institutional catering supplies, adds Indian Railways and its entities to covered supplies, conditions that input tax credit not be taken for certain restaurant supplies, substitutes 'value of supply' for 'declared tariff', clarifies event-based supplies, defines multimodal transportation and multimodal transporter, and separates e-book supply from other information services.
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Supply of food services: valuation and input tax credit conditions revised, plus multimodal transport and e-book clarifications.
The notification amends GST classification and conditions: it redefines restaurant and institutional catering supplies, adds Indian Railways and its entities to covered supplies, conditions that input tax credit not be taken for certain restaurant supplies, substitutes "value of supply" for "declared tariff", clarifies event-based supplies, defines multimodal transportation and multimodal transporter, and separates e-book supply from other information services.
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