https://www.taxtmi.com/notifications?id=126351 Amendments to the Mizoram SGST rate notification revise supply classifications and rate bases: restaurant food and drink supplies (including institutional canteens and special treatment for Indian Railways/IRCTC) attract a reduced rate provided input tax credit on goods and services used in supply has not been taken; event based and occasional catering is separately classified at a higher rate; "declared tariff" is replaced by "value of supply" in certain items; multimodal transportation and telecommunications services (with e books distinguished) are separately defined and rated. en-us Tue, 07 Aug 2018 00:00:00 +0530 Sat, 18 Aug 2018 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=126351 Amendments to the Mizoram SGST rate notification revise supply classifications and rate bases: restaurant food and drink supplies (including institutional canteens and special treatment for Indian Railways/IRCTC) attract a reduced rate provided input tax credit on goods and services used in supply has not been taken; event based and occasional catering is separately classified at a higher rate; "declared tariff" is replaced by "value of supply" in certain items; multimodal transportation and telecommunications services (with e books distinguished) are separately defined and rated. Notifications GST - States Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=126351