Taxation of food and drink supplies updated; input tax credit condition and value of supply basis affect GST applicability. Amendment revises State GST rate entries: redefines restaurant and canteen supply of food and drink to include institutional non event supplies and Indian Railways supplies, conditions these supplies on non availment of input tax credit for goods and services used, substitutes 'declared tariff' with 'value of supply', designates event based supplies at exhibitions and functions, defines multimodal transportation and the multimodal transporter role, and separates e book supplies from other telecommunications and information services.
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.
Taxation of food and drink supplies updated; input tax credit condition and value of supply basis affect GST applicability.
Amendment revises State GST rate entries: redefines restaurant and canteen supply of food and drink to include institutional non event supplies and Indian Railways supplies, conditions these supplies on non availment of input tax credit for goods and services used, substitutes "declared tariff" with "value of supply", designates event based supplies at exhibitions and functions, defines multimodal transportation and the multimodal transporter role, and separates e book supplies from other telecommunications and information services.
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