GST rate changes for accommodation and catering impose specific state tax rates with input tax credit restrictions. The notification amends State GST rate entries to impose differentiated state tax rates and conditional input tax credit restrictions for categories of hospitality and food services-including hotel accommodation within a specified value band, restaurant service (other than at specified premises), Indian Railways supplies, outdoor catering at non-specified premises, and composite outdoor-catering-with-renting services-while applying a different rate to other accommodation, food and beverage services. It also inserts definitions for Restaurant service, Outdoor catering, Hotel accommodation, Declared tariff, and Specified premises, and revises multiple service classification and job-work rate entries in the annexure.