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GST classification changes redefine hotel, restaurant and catering services and adjust tax treatment and input tax credit conditions. Amendment revises the Haryana GST notification to reclassify hospitality and food services by substituting entries for accommodation, restaurant services, railway catering and outdoor catering, prescribing mandatory tax rates and conditions limiting input tax credit, clarifying composite supplies and supplier location qualifications, and inserting definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.
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GST classification changes redefine hotel, restaurant and catering services and adjust tax treatment and input tax credit conditions.
Amendment revises the Haryana GST notification to reclassify hospitality and food services by substituting entries for accommodation, restaurant services, railway catering and outdoor catering, prescribing mandatory tax rates and conditions limiting input tax credit, clarifying composite supplies and supplier location qualifications, and inserting definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.
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