Amendments in the Notification of the Government of Arunachal Pradesh, Department of Tax & Excise No.11/2017- State Tax (Rate), dated the 28thJune, 2017. - 13/2018-State Tax (Rate) - Arunachal Pradesh SGST
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GST rate amendments redefine restaurant and event-based food supplies, adjust input tax credit conditions, and reclassify transport and e-book supplies. Amendments revise State GST entries by redefining restaurant and food-supply services to separate regular supplies (including certain institutional canteens) from event-based supplies, require that input tax credit on goods and services used in supplying the restaurant service has not been taken, substitute 'value of supply' for 'declared tariff' in several items, define and set the rate for multimodal transportation with accompanying definitions, and create a separate lower-rate classification for supplies consisting only of e-books while leaving other telecommunications and information services at the standard rate.
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 amendments redefine restaurant and event-based food supplies, adjust input tax credit conditions, and reclassify transport and e-book supplies.
Amendments revise State GST entries by redefining restaurant and food-supply services to separate regular supplies (including certain institutional canteens) from event-based supplies, require that input tax credit on goods and services used in supplying the restaurant service has not been taken, substitute "value of supply" for "declared tariff" in several items, define and set the rate for multimodal transportation with accompanying definitions, and create a separate lower-rate classification for supplies consisting only of e-books while leaving other telecommunications and information services at the standard rate.
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