https://www.taxtmi.com/notifications?id=126286 The notification amends GST entries for supplies of food and drink to distinguish restaurant and institutional canteen supplies (excluding event based or occasional supplies), adds a specific sub-item for supplies by Indian Railways/IRCTC or licensees, conditions certain treatments on non-availability of input tax credit, substitutes "value of supply" for "declared tariff" in specified items, separately classifies event-based catering, defines multimodal transportation and multimodal transporter, and carves out e-books under telecommunications and information services. en-us Fri, 27 Jul 2018 00:00:00 +0530 Mon, 13 Aug 2018 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=126286 The notification amends GST entries for supplies of food and drink to distinguish restaurant and institutional canteen supplies (excluding event based or occasional supplies), adds a specific sub-item for supplies by Indian Railways/IRCTC or licensees, conditions certain treatments on non-availability of input tax credit, substitutes "value of supply" for "declared tariff" in specified items, separately classifies event-based catering, defines multimodal transportation and multimodal transporter, and carves out e-books under telecommunications and information services. Notifications GST - States Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=126286