GST service classification changes for accommodation, restaurant and catering alter tax lines and input credit conditions. The notification amends the service classification table and annexure to prescribe distinct state GST entries and mandatory conditions restricting input tax credit for specified hospitality services-hotel accommodation, restaurant service, outdoor catering and related composite supplies-introduces precise definitions for these services, adjusts leasing and job work entries (including separate job work rates for diamonds and bus body building), and implements various textual and cross reference changes; the amendments are effective 1 October 2019.
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GST service classification changes for accommodation, restaurant and catering alter tax lines and input credit conditions.
The notification amends the service classification table and annexure to prescribe distinct state GST entries and mandatory conditions restricting input tax credit for specified hospitality services-hotel accommodation, restaurant service, outdoor catering and related composite supplies-introduces precise definitions for these services, adjusts leasing and job work entries (including separate job work rates for diamonds and bus body building), and implements various textual and cross reference changes; the amendments are effective 1 October 2019.
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