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<h1>Amended Union Territory GST Act: Changes to Motor Vehicle Definitions and Restaurant Service Tax Rules Effective January 2022.</h1> The Central Government has amended Notification No. 17/2017-Union Territory Tax (Rate) under the Union Territory Goods and Services Tax Act, 2017. Effective January 1, 2022, the amendments include changes to the definition of motor vehicles, adding 'omnibus or any other motor vehicle' to the existing terms. Additionally, a new clause specifies that restaurant services, excluding those provided by establishments in specified premises, are affected. Specified premises are defined as those offering hotel accommodation with a tariff exceeding 7,500 rupees per unit per day. These changes are based on the recommendations of the GST Council.