https://www.taxtmi.com/notifications?id=131479 Amendments revise GST classification and tax treatment for accommodation, restaurant and catering services by substituting table entries to distinguish hotel accommodation by value bands, prescribe mandatory central tax rates and conditional input tax credit restrictions for restaurant service, Indian Railways catering, outdoor catering and composite outdoor catering with renting of premises, define key terms including restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, and make consequential textual changes across the annexed Scheme of Classification of Services. The amendments take effect from 1st October, 2019. en-us Thu, 14 Nov 2019 00:00:00 +0530 Sat, 23 Nov 2019 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131479 Amendments revise GST classification and tax treatment for accommodation, restaurant and catering services by substituting table entries to distinguish hotel accommodation by value bands, prescribe mandatory central tax rates and conditional input tax credit restrictions for restaurant service, Indian Railways catering, outdoor catering and composite outdoor catering with renting of premises, define key terms including restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, and make consequential textual changes across the annexed Scheme of Classification of Services. The amendments take effect from 1st October, 2019. Notifications GST - States Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131479