Input tax credit for same-line services is permitted under revised IGST rate conditions for hospitality, catering and electric vehicles.

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....IGST rate conditions now permit limited input tax credit for same-line services in specified hotel accommodation, restaurant, railway catering, and outdoor catering supplies, while credit on other inputs and input services remains restricted. For hotel accommodation and outdoor catering supplied at 5%, credit on same-line input services is capped at tax payable at 5% where the supplier charges a higher rate. Passenger transport and renting of electrically operated vehicles, including goods transport rentals, may be taxed at 5% subject to comparable credit restrictions or at 18%. Delivery services supplied through electronic commerce operators in specified circumstances attract 5% tax without input tax credit. "Electrically operated vehicle" includes e-bicycles. The amendments take effect on 1 November 2026.....