Restaurant supply classification revised to 'value of supply', with event based catering and railway supplies separately defined. The amendment redefines and reclassifies several taxable services: restaurant and institutional canteen supplies of food and drink are specified, event based catering is separated as a distinct category, and Indian Railways/IRCTC supplies are carved out. 'Declared tariff' is replaced by 'value of supply' in certain items. Multimodal transportation of goods is introduced with definitions for multimodal transporter and modes of transport. Supply consisting only of e books is distinguished from other telecommunications, broadcasting and information services. The changes operate from 27 July 2018.
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Provisions expressly mentioned in the judgment/order text.
Restaurant supply classification revised to 'value of supply', with event based catering and railway supplies separately defined.
The amendment redefines and reclassifies several taxable services: restaurant and institutional canteen supplies of food and drink are specified, event based catering is separated as a distinct category, and Indian Railways/IRCTC supplies are carved out. "Declared tariff" is replaced by "value of supply" in certain items. Multimodal transportation of goods is introduced with definitions for multimodal transporter and modes of transport. Supply consisting only of e books is distinguished from other telecommunications, broadcasting and information services. The changes operate from 27 July 2018.
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