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        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.

        <h1>GST rate notification updates service classifications and conditional input tax credit rules for hospitality, catering, rental and job-work services.</h1> Amends Notification No. 8/2017 to prescribe integrated GST rates and conditional treatments for specified services, notably tiered treatment for hotel accommodation, restaurant service, Indian Railways catering, outdoor catering and composite outdoor catering with premises rental; imposes mandatory IGST rates subject in several cases to the condition that input tax credit on goods and services used in supplying the service has not been taken; revises classifications for leasing/rental and job-work services and inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.

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