GST rate changes for hospitality and catering services impose conditional rates and restrict input tax credit for specified supplies. The notification amends the State GST rate schedule to create differentiated rate entries for hotel accommodation, restaurant service, outdoor catering and related food and beverage supplies, prescribing state-tax rates tied to conditions that input tax credit has not been taken for specified entries, defining declared tariff and specified premises for threshold-based treatment, and inserting additional service classifications and job work rate entries; changes to wording in the classification annexure and other textual amendments are included.
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GST rate changes for hospitality and catering services impose conditional rates and restrict input tax credit for specified supplies.
The notification amends the State GST rate schedule to create differentiated rate entries for hotel accommodation, restaurant service, outdoor catering and related food and beverage supplies, prescribing state-tax rates tied to conditions that input tax credit has not been taken for specified entries, defining declared tariff and specified premises for threshold-based treatment, and inserting additional service classifications and job work rate entries; changes to wording in the classification annexure and other textual amendments are included.
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