Hotel accommodation classification revises tax treatment and service definitions, altering rates and conditions under Uttar Pradesh GST. The notification amends the Uttar Pradesh GST schedule to reclassify hospitality and related services, prescribing specified state tax rates and mandatory conditions that reduced rates apply only where input tax credit on goods and services used in supplying the service has not been taken; it also inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises and introduces new service entries including job work for diamonds and bus body building.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Hotel accommodation classification revises tax treatment and service definitions, altering rates and conditions under Uttar Pradesh GST.
The notification amends the Uttar Pradesh GST schedule to reclassify hospitality and related services, prescribing specified state tax rates and mandatory conditions that reduced rates apply only where input tax credit on goods and services used in supplying the service has not been taken; it also inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises and introduces new service entries including job work for diamonds and bus body building.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
