Taxation of hospitality services: revised CGST rates and no-input-tax-credit conditions for hotels, restaurants and catering. Amendment revises Notification No.11/2017-Central Tax (Rate) to specify differentiated CGST rates for hotel accommodation, restaurant services, Indian Railways food supply, outdoor catering and related composite supplies, introducing mandatory no-input-tax-credit conditions for certain lower-rate entries. It adds and modifies entries across serial numbers (including leasing/rental, vehicle services, job work rates for diamonds and bus body building), inserts definitions for 'restaurant service', 'outdoor catering', 'hotel accommodation', 'declared tariff' and 'specified premises', and takes effect from 1 October 2019.