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of <h1>Gujarat Revises GST Rates for Hotels, Restaurants; Clarifies Tax Credit Conditions and Service Definitions Effective October 2019.</h1> The Government of Gujarat has issued amendments to the State Tax (Rate) notification under the Gujarat Goods and Services Tax Act, 2017, effective from October 1, 2019. Key changes include adjustments in tax rates for hotel accommodation and restaurant services, specifying conditions for input tax credit. The notification also clarifies definitions for terms like 'restaurant service,' 'outdoor catering,' and 'hotel accommodation.' Amendments affect various service categories, including job work related to diamonds and bus body building. The notification aims to streamline tax rates and classifications for different services, ensuring compliance with GST regulations.
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