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<h1>Kerala Amends GST Notification: Changes in Tax Rates for Hotels, Restaurants, and Catering from October 1, 2019.</h1> The Government of Kerala has amended Notification G.O.(P) No.72/2017/TAXES, originally dated June 30, 2017, under the Kerala State Goods and Services Tax Act, 2017. Key changes include adjustments in tax rates and conditions for various services such as hotel accommodation, restaurant services, and outdoor catering. Specific amendments involve altering entries related to professional services, job work, and support services. Definitions for terms like 'restaurant service', 'outdoor catering', and 'hotel accommodation' have been clarified. These amendments, effective from October 1, 2019, are based on the recommendations of the GST Council and aim to serve the public interest.