GST rates for hospitality services amended, redefining hotel, restaurant and outdoor catering classifications and conditions. Amendment revises the Sikkim GST rate table and definitions to distinguish hotel accommodation, restaurant service, outdoor catering and composite supplies; prescribes mandatory central tax rates for specified items contingent on non-availability of input tax credit; adds and modifies entries for job work, leasing/rental services and professional services related to exploration and mining; and inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises to govern rate application.
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GST rates for hospitality services amended, redefining hotel, restaurant and outdoor catering classifications and conditions.
Amendment revises the Sikkim GST rate table and definitions to distinguish hotel accommodation, restaurant service, outdoor catering and composite supplies; prescribes mandatory central tax rates for specified items contingent on non-availability of input tax credit; adds and modifies entries for job work, leasing/rental services and professional services related to exploration and mining; and inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises to govern rate application.
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