Notification No. 14/2018
Date: September 26, 2018
Subject: Amendment to Notification No. 8/2017–IGST (Rate) revising rates and conditions for restaurant, transport, e-books and telecom services.
Description:
This notification substantially amends Notification No. 8/2017–Integrated Tax (Rate) by restructuring GST rates on restaurant services, excluding event-based catering from concessional rates, and prescribing conditions relating to ITC. It revises entries for multimodal transport, telecom and information services, and introduces a specific concessional rate for e-books. Definitions and explanations are inserted or substituted to remove interpretational ambiguity.
Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).