GST rate reclassification for hotel, restaurant and catering services imposes specified state rates and input-credit conditions. The amendment substitutes entries for services at serial number 7 to distinguish hotel accommodation, restaurant service, outdoor catering, composite supplies involving renting of premises, and related accommodation and F&B services, prescribing specific State tax rates and making applicability contingent on non-availability of input tax credit for goods and services used in supplying those services. It adds statutory definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, and further amends multiple schedule entries and job-work classifications across the service classification annexure.
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GST rate reclassification for hotel, restaurant and catering services imposes specified state rates and input-credit conditions.
The amendment substitutes entries for services at serial number 7 to distinguish hotel accommodation, restaurant service, outdoor catering, composite supplies involving renting of premises, and related accommodation and F&B services, prescribing specific State tax rates and making applicability contingent on non-availability of input tax credit for goods and services used in supplying those services. It adds statutory definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, and further amends multiple schedule entries and job-work classifications across the service classification annexure.
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