This notification substantially revises GST rates on hotel accommodation, restaurant services and outdoor catering by introducing new slabs linked to declared tariff and specified premises. It prescribes mandatory concessional rates subject to non-availment of ITC for certain services and clarifies scope through detailed explanations. It also amends rates for leasing, transport, professional services and job work including diamonds and bus body building.

Issued for earlier notification?

Yes — amends Notification No. 11/2017–Central Tax (Rate).