GST classification changes for hotel and catering services impose differentiated tax rates and add specific definitions and credit conditions. The amendment revises schedule entries to create tiered classifications and specified central tax rates for hotel accommodation, restaurant service, outdoor catering and related composite supplies, conditions the allowance of input tax credit for those services, inserts new job-work subcategories with distinct rates, modifies leasing and rental service descriptions, and adds statutory definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises; the notification is effective from 1 October 2019.
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GST classification changes for hotel and catering services impose differentiated tax rates and add specific definitions and credit conditions.
The amendment revises schedule entries to create tiered classifications and specified central tax rates for hotel accommodation, restaurant service, outdoor catering and related composite supplies, conditions the allowance of input tax credit for those services, inserts new job-work subcategories with distinct rates, modifies leasing and rental service descriptions, and adds statutory definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises; the notification is effective from 1 October 2019.
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