Hospitality service taxation updated: classifications and conditional state tax treatment tied to input tax credit rules. Amendments substitute and insert tariff table entries and definitions to classify and fix mandatory state tax rates for supplies such as hotel accommodation, restaurant service, outdoor catering and related composite supplies, and condition certain entries on non-availability of input tax credit for goods and services used in supplying those services.
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Provisions expressly mentioned in the judgment/order text.
Hospitality service taxation updated: classifications and conditional state tax treatment tied to input tax credit rules.
Amendments substitute and insert tariff table entries and definitions to classify and fix mandatory state tax rates for supplies such as hotel accommodation, restaurant service, outdoor catering and related composite supplies, and condition certain entries on non-availability of input tax credit for goods and services used in supplying those services.
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