GST Changes from 1 November 2026: New Rules for Hotels, Catering, Electric Vehicles and Delivery Services
Introduction The Goods and Services Tax (GST) framework in India continues to evolve to address changing business models and industry requirements. The Government has introduced important changes to the GST treatment of hotel accommodation, restaurant services, outdoor catering, electric vehicle transportation and renting, and specified delivery services through e-commerce operators. These amendments have been notified through Notification No. 06/2026–Central Tax (Rate), dated 27 October 2026 , and are effective from 1 November 2026 . One of the important aspects of these changes is the revision of Input Tax Credit (ITC) conditions. Businesses opting for specified lower GST rates will continue to face restrictions on general ITC, but limited credit for certain input services in the same line of business is now permitted. Hotels, restaurants, catering businesses, EV operators, transport providers and e-commerce delivery businesses should understand these changes and review their billing...