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    <title>Seeks to amend notification No 1135-F.T. dated 28.6.2017 regarding taxable services</title>
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    <description>The notification amends the State Tax (Rate) schedule to reclassify hospitality and food services-distinguishing hotel accommodation (tiered by declared tariff), restaurant service, rail catering, outdoor catering, composite outdoor catering with premises rental, and other accommodation/food/beverage services-and prescribes state tax rates plus a mandatory condition that input tax credit on goods and services used in supplying certain services must not have been taken. It also adds and adjusts entries for leasing, vehicle hire, professional services relating to petroleum exploration, job work classifications, and revises Annexure wording; new definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises are inserted. Effective date: 1 October 2019.</description>
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      <description>The notification amends the State Tax (Rate) schedule to reclassify hospitality and food services-distinguishing hotel accommodation (tiered by declared tariff), restaurant service, rail catering, outdoor catering, composite outdoor catering with premises rental, and other accommodation/food/beverage services-and prescribes state tax rates plus a mandatory condition that input tax credit on goods and services used in supplying certain services must not have been taken. It also adds and adjusts entries for leasing, vehicle hire, professional services relating to petroleum exploration, job work classifications, and revises Annexure wording; new definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises are inserted. Effective date: 1 October 2019.</description>
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