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of <h1>CGST Rates Updated for Services: Hotel, Restaurant, Catering, and More; Effective October 1, 2019, per Notification 11/2017.</h1> The notification amends Notification No. 11/2017-Central Tax (Rate) to update Central Goods and Services Tax (CGST) rates for various services as recommended by the GST Council in its 37th meeting. Key changes include revised tax rates for hotel accommodation, restaurant services, and outdoor catering, with specific conditions on input tax credit. New service categories such as job work related to diamonds and bus body building are introduced. The amendments also redefine terms like 'restaurant service', 'outdoor catering', and 'hotel accommodation'. These changes take effect from October 1, 2019, as per the notification issued by the Ministry of Finance.
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