Taxation of hotel and restaurant services reclassifies supplies and prescribes state tax rates with revised definitions and conditions The notification amends the State Tax (Rate) schedule to reclassify and prescribe state-tax rates for hotel accommodation, restaurant service, outdoor catering and related composite supplies, conditions those rates on non-availability of input tax credit for goods and services used in supply, inserts new service items and job-work categories, standardizes operator language in the classification annexure, removes the word 'registered' from paragraph 2A, and adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.