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    <title>Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.</title>
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    <description>The Union Territory GST rate notification is amended to revise classifications and UTGST treatment of food and drink supplies by restaurants, institutional canteens and event based suppliers, to substitute &quot;value of supply&quot; for &quot;declared tariff&quot; in specified items, to carve out supplies by Indian Railways caterers, to define multimodal transportation and the multimodal transporter, and to distinguish e books as a separate telecommunications/information supply category; the amendments amend the principal notification and take effect immediately after issuance.</description>
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