Amendments in the Notification of the Government of Assam in the Finance (Taxation) Department No. 11/2017 (FTX.56/2017/24 dated the 29th June, 2017), - FTX.56/2017/Pt-III/129-13/2018 - Assam SGST
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Tax classification changes in GST notification amend restaurant, event-based catering, multimodal transport and e-book supply rules. Amendments distinguish restaurant and institutional canteen supplies from event-based catering, require that input tax credit not have been taken for concessional treatment, and include Indian Railways catering within the same category. The term 'declared tariff' is replaced by 'value of supply' for specified items and the related explanation is omitted. The notification defines 'multimodal transportation' and the multimodal transporter's obligations, and treats e-books supplied online as a separate category within telecommunications and information supply services.
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Tax classification changes in GST notification amend restaurant, event-based catering, multimodal transport and e-book supply rules.
Amendments distinguish restaurant and institutional canteen supplies from event-based catering, require that input tax credit not have been taken for concessional treatment, and include Indian Railways catering within the same category. The term "declared tariff" is replaced by "value of supply" for specified items and the related explanation is omitted. The notification defines "multimodal transportation" and the multimodal transporter's obligations, and treats e-books supplied online as a separate category within telecommunications and information supply services.
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