GST scope expanded to include additional motor vehicles and restaurant services outside specified high tariff hotel premises. Amendment broadens vehicle references to include motor cycle, motor vehicle, omnibus or any other motor vehicle and adds a taxable entry for supply of restaurant service other than those supplied at specified premises. The Explanation aligns vehicle definitions with the Motor Vehicle Act and defines specified premises as hotel accommodation premises with a declared tariff above a per unit per day threshold. The amendments take effect from the first day of January, 2022.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST scope expanded to include additional motor vehicles and restaurant services outside specified high tariff hotel premises.
Amendment broadens vehicle references to include motor cycle, motor vehicle, omnibus or any other motor vehicle and adds a taxable entry for supply of restaurant service other than those supplied at specified premises. The Explanation aligns vehicle definitions with the Motor Vehicle Act and defines specified premises as hotel accommodation premises with a declared tariff above a per unit per day threshold. The amendments take effect from the first day of January, 2022.
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