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of <h1>CGST Amendment: Includes Motor Vehicles and Restaurant Services; Defines 'Specified Premises' for Hotel Tariffs Over Rs. 7,500. Effective Jan 2022.</h1> The notification amends Notification No. 17/2017-Central Tax (Rate) to include additional categories under the Central Goods and Services Tax Act, 2017. It modifies clause (i) to include 'motor cycle, omnibus or any other motor vehicle' and adds a new clause (iv) concerning restaurant services, excluding those at specified premises. The explanation section is updated to redefine terms related to motor vehicles per the Motor Vehicle Act, 1988, and introduces a definition for 'specified premises' as those offering hotel accommodation with a tariff above 7,500 rupees per day. These changes take effect from January 1, 2022.
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