GST rates for accommodation and restaurant services: differential rates apply based on service category and input tax credit conditions. Heading 9963 prescribes differential GST rates for hospitality and food-and-beverage services, distinguishing hotel accommodation, restaurant service, Indian Railways food supplies, outdoor catering, and composite outdoor-catering-plus-renting supplies. Several lower integrated-tax entries apply only where input tax credit on goods and services used in supplying the service has not been taken. Classification and rate depend on unit accommodation value thresholds, whether premises are specified premises, and supplier location; certain items attract mandatory integrated tax rates subject to their stated conditions.