GST rate classification: revised service rate structure for hotel, restaurant and catering services altering tax applicability and input credit conditions. Substitutes and inserts multiple entries in the State GST rate Table to reclassify hotel accommodation, restaurant services, outdoor catering and composite supplies, prescribing distinct tax rates and making concessional rates conditional on non-availability of input tax credit for goods and services used in supply; also amends leasing and rental descriptions, adds professional/support service entries and job-work categories, inserts definitions including restaurant, outdoor catering, hotel accommodation, declared tariff and specified premises, and changes Annexure classification; effective 1 October 2019.
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GST rate classification: revised service rate structure for hotel, restaurant and catering services altering tax applicability and input credit conditions.
Substitutes and inserts multiple entries in the State GST rate Table to reclassify hotel accommodation, restaurant services, outdoor catering and composite supplies, prescribing distinct tax rates and making concessional rates conditional on non-availability of input tax credit for goods and services used in supply; also amends leasing and rental descriptions, adds professional/support service entries and job-work categories, inserts definitions including restaurant, outdoor catering, hotel accommodation, declared tariff and specified premises, and changes Annexure classification; effective 1 October 2019.
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