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        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.

        <h1>IGST amendment expands vehicle definitions and distinguishes restaurant service treatment based on specified premises tariff threshold.</h1> Amendment to IGST Rate Notification No.14/2017 substitutes wording to include motor cycle, omnibus or any other motor vehicle; inserts a clause excluding from certain treatment the supply of 'restaurant service' when not supplied by restaurants or eating joints located at defined premises; expands Explanation cross references to Motor Vehicle Act definitions; and defines 'specified premises' as hotel accommodation premises with a declared tariff above a specified per unit per day threshold, with the amendment effective from the stated commencement date.

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