GST classification for hospitality and catering services clarified; differential rates and 'specified premises' definition introduced. The notification amends GST classification and tax treatment for hospitality and allied services by distinguishing hotel accommodation, restaurant service, rail catering, outdoor catering, composite venue rental with catering and other accommodation/food and beverage services with specified central tax rates and conditions limiting input tax credit. It subdivides job work services (including diamonds and bus body building) with distinct rates, inserts and revises service descriptions across the schedule, and adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises to determine scope and applicability.
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GST classification for hospitality and catering services clarified; differential rates and 'specified premises' definition introduced.
The notification amends GST classification and tax treatment for hospitality and allied services by distinguishing hotel accommodation, restaurant service, rail catering, outdoor catering, composite venue rental with catering and other accommodation/food and beverage services with specified central tax rates and conditions limiting input tax credit. It subdivides job work services (including diamonds and bus body building) with distinct rates, inserts and revises service descriptions across the schedule, and adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises to determine scope and applicability.
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