Amendments in the in the Government Notification, Finance Department No.(GHN-32 )GST-2017/S.9(1)(2)-TH dated the 30th June, 2017, Notification No.11/2017- State Tax (Rate). - 20/2019-State Tax (Rate) - Gujarat SGST
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GST rate changes for hospitality and catering: reclassified services and limited input tax credit for certain restaurants and catering, effective October. The notification amends the State GST rate schedule to reclassify and fix rates for hotel accommodation, restaurant service and outdoor catering, prescribes mandatory rates with a condition denying input tax credit for certain supplies made at non-specified premises, inserts multiple textual and item substitutions across serial entries including leasing, professional services, support services and job work (with distinct rates for diamonds and bus body building), adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, and standardises annexure wording. The changes take effect from October 2019.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate changes for hospitality and catering: reclassified services and limited input tax credit for certain restaurants and catering, effective October.
The notification amends the State GST rate schedule to reclassify and fix rates for hotel accommodation, restaurant service and outdoor catering, prescribes mandatory rates with a condition denying input tax credit for certain supplies made at non-specified premises, inserts multiple textual and item substitutions across serial entries including leasing, professional services, support services and job work (with distinct rates for diamonds and bus body building), adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, and standardises annexure wording. The changes take effect from October 2019.
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