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of <h1>Delhi GST Update: Changes to Restaurant Tax Rates, Transportation Terms, and Telecom Services Effective July 27, 2018.</h1> The notification amends Notification No. 11/2017-State Tax (Rate) dated June 30, 2017, under the Delhi Goods and Services Tax Act, 2017. Key changes include modifications to the tax rates and conditions for the supply of food and drinks by restaurants and catering services, including those by Indian Railways. It adjusts the terminology from 'declared tariff' to 'value of supply' for certain items and defines 'multimodal transportation' for goods. Additionally, it revises the tax structure for telecommunications, broadcasting, and information supply services, specifically distinguishing e-books. The amendments are effective from July 27, 2018.
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