Notification No. 13/2018
Date: July 26, 2018
Subject: Amendment of GST rates and entries relating to restaurant, transport and digital services.
Description:
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and descriptions for restaurant services, railway catering, multimodal transportation of goods and e-books. It rationalises tax treatment, removes ambiguities relating to declared tariff, and introduces concessional rates for specified digital supplies.
Issued for earlier notification?
Yes — amends Notification No. 11/2017–Central Tax (Rate).