GST rate differentiation for hospitality services alters mandatory tax rates and classification for hotels, restaurants and catering. The amendment reclassifies hospitality and food services, prescribing mandatory central tax rates and a condition that input tax credit on goods and services used in supplying specified services must not have been taken; it distinguishes hotel accommodation by declared tariff bands, defines restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, inserts and edits service categories (including job work subcategories and certain professional services), and effects wording changes across the classification annexure, effective from 1 October 2019.