This notification amends Notification No. 8/2017–Integrated Tax (Rate) by restructuring tax rates for hotel accommodation, restaurant services, outdoor catering and railway catering services. It introduces mandatory concessional rates with conditions of non-availment of input tax credit and defines key terms such as restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises. The amendment implements GST Council decisions to simplify and rationalise service taxation.

Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).