GST classification of hospitality and catering services updated with mandatory differentiated tax rates and clarified definitions. Amendments reclassify hospitality, catering and certain job-work services under State GST, prescribing mandatory differentiated state-tax rates tied to accommodation tariff bands and limiting reduced rates for restaurant, outdoor and rail catering where input tax credit on inputs has not been taken. The scheme of classification is revised, job-work subcategories added with specified rates, and definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises are inserted to fix scope and applicability.
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GST classification of hospitality and catering services updated with mandatory differentiated tax rates and clarified definitions.
Amendments reclassify hospitality, catering and certain job-work services under State GST, prescribing mandatory differentiated state-tax rates tied to accommodation tariff bands and limiting reduced rates for restaurant, outdoor and rail catering where input tax credit on inputs has not been taken. The scheme of classification is revised, job-work subcategories added with specified rates, and definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises are inserted to fix scope and applicability.
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