GST rate changes for hospitality and catering services impose reduced rates subject to restricted input tax credit availability. The amendment reclassifies hospitality and catering services with differentiated state tax rates: it prescribes a rate band for hotel accommodation, reduced rates for restaurant services, Indian Railways catering, outdoor catering and certain composite supplies, and makes those reduced rates conditional on non availment of input tax credit on goods and services used in supplying the service; it also adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises to govern rate application.