GST hospitality service rates revised, imposing conditional lower state tax with restrictions on input tax credit for specified supplies. The notification restructures State GST entries for accommodation, restaurant service, outdoor catering and related composite supplies, prescribing a lower state tax rate for specified items on the condition that input tax credit on goods and services used in supplying those services has not been taken, and defines key terms including 'hotel accommodation', 'restaurant service', 'outdoor catering', 'declared tariff' and 'specified premises'.
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Provisions expressly mentioned in the judgment/order text.
GST hospitality service rates revised, imposing conditional lower state tax with restrictions on input tax credit for specified supplies.
The notification restructures State GST entries for accommodation, restaurant service, outdoor catering and related composite supplies, prescribing a lower state tax rate for specified items on the condition that input tax credit on goods and services used in supplying those services has not been taken, and defines key terms including 'hotel accommodation', 'restaurant service', 'outdoor catering', 'declared tariff' and 'specified premises'.
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