Amendments under Union Territory Goods and Services Tax Act, 2017.
Effective from 27th July 2018.
Notable Changes:
Substitution of provisions related to food supply by restaurants, mess, and Indian Railways.
Replacement of "declared tariff" with "value of supply".
Clarification on event-based supplies.
Revised explanation on multimodal transportation of goods.
Updated provisions for telecommunications, broadcasting, and information supply services.
Issued by Gunjan Kumar Verma, Under Secretary to the Government of India.
Refer to official notification for complete details.