Effective Date:
From October 1, 2019.
Key Changes:
Revision of tax rates and conditions for hotel accommodation and restaurant services.
Introduction of tax rates for outdoor catering and composite supply with renting of premises.
Clarifications on definitions of restaurant service, outdoor catering, and hotel accommodation.
Changes in service tax rates for job work related to diamonds and bus body building.
Alterations in the scheme of classification of services for clarity.
Issued By:
Ruchi Bisht, Under Secretary to the Government of India.
Principal Notification:
Gazette notification No. 11/2017 - Central Tax (Rate), dated June 28, 2017.
Last Amendment:
Notification No. 10/2019-Central Tax (Rate), dated May 10, 2019.