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of <h1>Assam Govt Amends GST Notification: New Tax Rates for Hotels, Restaurants, and Catering Effective October 2019.</h1> The Government of Assam has issued amendments to Notification No. FTX.56/2017/24, dated June 29, 2017, under the Assam Goods and Services Tax Act, 2017. These amendments modify tax rates and conditions for various services, including hotel accommodation, restaurant services, and catering. Key changes include tax rate adjustments for hotel accommodation and restaurant services, specific definitions for terms like 'restaurant service' and 'outdoor catering,' and updates to the classification of services. The notification, effective from October 1, 2019, aims to align tax provisions with public interest and council recommendations.
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