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of <h1>Delhi GST Act Amended: New Tax Rates for Hotels, Restaurants, and Catering Effective October 1, 2019.</h1> The notification amends the Delhi Goods and Services Tax Act, 2017, specifically Notification No. 11/2017-State Tax (Rate). Key amendments include revised tax rates and conditions for various services, such as hotel accommodation, restaurant services, and outdoor catering. The notification introduces new definitions for terms like 'restaurant service,' 'outdoor catering,' and 'hotel accommodation.' Changes are made to the classification of services, affecting sectors like vehicle leasing, professional services, and job work related to diamonds and bus body building. These amendments are effective from October 1, 2019, as ordered by the Lt. Governor of Delhi.
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