GST rate changes for supply of food and related services, distinguishing institutional canteens, railway catering and event based supplies. Amendment to Kerala SGST notification revises GST classification and rates for food and drink supplies by restaurants, institutional canteens and railway catering, conditions reduced rates on non availability of input tax credit, replaces 'declared tariff' with 'value of supply' in specified items, reclassifies event based catering, defines multimodal transportation for goods transport services, and separates e books as a distinct lower rated item; amendments effective 27 July 2018.