GST rates for accommodation and food services updated; specific lower rates apply where input tax credit has not been taken. Amends the Union Territory Tax (Rate) notification to revise UTGST classifications and rates for hotel accommodation, restaurant service, outdoor catering and related composite supplies; prescribes a lower mandatory UTGST rate for certain restaurant, railway catering and outdoor catering services provided the supplier has not taken input tax credit on goods and services used in supplying those services; substitutes and inserts multiple rate schedule entries and adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.