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of <h1>Finance Ministry Amends Integrated Tax Notification: Changes to Vehicle Definitions and Restaurant Service Supply Effective Jan 2022.</h1> The Ministry of Finance issued Notification No. 17/2021 to amend Notification No. 14/2017-Integrated Tax (Rate) under the Integrated Goods and Services Tax Act, 2017. Effective from January 1, 2022, the amendments include changes to the definition of vehicles by adding 'omnibus or any other motor vehicle' and clarifying the supply of 'restaurant service' excluding those in specified premises. The explanation section now includes definitions for 'motor vehicle' and 'omnibus' as per the Motor Vehicle Act, 1988, and defines 'specified premises' as those offering hotel accommodations with tariffs above 7,500 rupees per day.
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