GST rate classification for hospitality and catering revised, changing tax rates, definitions, and service categorisation with retrospective effect. The Notification revises the State Tax (Rate) schedule to reclassify hospitality and food-service supplies, creating distinct categories for hotel accommodation, restaurant service, Indian Railways food supply, outdoor catering and composite supplies; prescribes differentiated tax rates and a mandatory condition denying input tax credit where specified; inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises; and amends job-work and service classification entries. The amendments take effect from 1 October 2019.
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GST rate classification for hospitality and catering revised, changing tax rates, definitions, and service categorisation with retrospective effect.
The Notification revises the State Tax (Rate) schedule to reclassify hospitality and food-service supplies, creating distinct categories for hotel accommodation, restaurant service, Indian Railways food supply, outdoor catering and composite supplies; prescribes differentiated tax rates and a mandatory condition denying input tax credit where specified; inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises; and amends job-work and service classification entries. The amendments take effect from 1 October 2019.
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