https://www.taxtmi.com/notifications?id=131037 The amendment reclassifies hospitality and catering services with differentiated state tax rates: it prescribes a rate band for hotel accommodation, reduced rates for restaurant services, Indian Railways catering, outdoor catering and certain composite supplies, and makes those reduced rates conditional on non availment of input tax credit on goods and services used in supplying the service; it also adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises to govern rate application. en-us Mon, 30 Sep 2019 00:00:00 +0530 Mon, 07 Oct 2019 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131037 The amendment reclassifies hospitality and catering services with differentiated state tax rates: it prescribes a rate band for hotel accommodation, reduced rates for restaurant services, Indian Railways catering, outdoor catering and certain composite supplies, and makes those reduced rates conditional on non availment of input tax credit on goods and services used in supplying the service; it also adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises to govern rate application. Notifications GST - States Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131037