Hotel accommodation rates revised under GST; new service classifications and conditional input tax credit rules effective. The notification amends the Maharashtra GST rate schedule to prescribe specified state-tax rates and mandatory input tax credit conditions for hotel accommodation, restaurant service, Indian Railways supplies, outdoor catering and certain composite renting supplies; inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises; revises service classifications and job-work entries (including diamonds and bus body building); and standardises operator language in the Annexure. The amendments take effect from 1 October 2019.