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Ghanshyam ParmarGST Notification No. 20-2019- Central Tax (Rate)

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GST Notification No. 20/2019- Central Tax (Rate)

(i) Supply of „hotel accommodation‟ having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent. GST 12%

(ii) Supply of „restaurant service‟ other than at „specified premises‟ GST 5%

(iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. GST 5%

(iv) Supply of „outdoor catering‟, at premises other than „specified premises‟ provided by any person other than-(a) suppliers providing „hotel accommodation‟ at „specified premises‟, or (b) suppliers located in „specified premises‟. GST 5%

(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both GST 12%

(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975)

(ic) Services by way of job work in relation to bus body building GST 18%

(id) Services by way of job work other than (i), (ia), (ib) and (ic) above; GST 12%


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