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of <h1>Nagaland Amends GST Notification: New Tax Rates and Conditions for Hotel, Restaurant, and Catering Services Effective October 2019.</h1> The Government of Nagaland issued amendments to its Goods and Services Tax (GST) notification from June 30, 2017, effective October 1, 2019. Changes include adjustments to tax rates and conditions for services such as hotel accommodation, restaurant services, and outdoor catering. Specific amendments involve reclassifying services, modifying input tax credit conditions, and updating definitions related to restaurant service, outdoor catering, and hotel accommodation. The notification also revises classifications for leasing, rental services, and job work services, particularly concerning diamonds and bus body building. These amendments aim to align with public interest and recommendations from the GST Council.
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