https://www.taxtmi.com/notifications?id=147469 Credit on goods and services used to supply specified hotel accommodation, restaurant, rail catering, and outdoor-catering services cannot be taken, except for defined same-line business inputs or input services. Where an eligible same-line hotel-accommodation or outdoor-catering input service bears central tax above 2.5%, credit is capped at the tax payable at 2.5%. Transportation and rental services involving electrically operated vehicles, where battery-charging cost is included in consideration, receive 2.5% central-tax treatment subject to equivalent credit restrictions and limited same-line input service credit. en-us Tue, 27 Oct 2026 00:00:00 +0530 Thu, 29 Oct 2026 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147469 Credit on goods and services used to supply specified hotel accommodation, restaurant, rail catering, and outdoor-catering services cannot be taken, except for defined same-line business inputs or input services. Where an eligible same-line hotel-accommodation or outdoor-catering input service bears central tax above 2.5%, credit is capped at the tax payable at 2.5%. Transportation and rental services involving electrically operated vehicles, where battery-charging cost is included in consideration, receive 2.5% central-tax treatment subject to equivalent credit restrictions and limited same-line input service credit. Notifications GST Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147469