UTGST amendment expands vehicle definitions and carves out restaurant services at specified premises, altering taxable supply scope. The notification amends the UTGST rate schedule by adding 'motor cycle, omnibus or any other motor vehicle' to vehicular references, inserting a carve out for supply of restaurant service except those at specified premises, expanding vehicle definitions via additional Motor Vehicle Act cross references, and defining 'specified premises' as hotels with declared tariffs above a per unit per day threshold; the amendments take effect from 1 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.
UTGST amendment expands vehicle definitions and carves out restaurant services at specified premises, altering taxable supply scope.
The notification amends the UTGST rate schedule by adding "motor cycle, omnibus or any other motor vehicle" to vehicular references, inserting a carve out for supply of restaurant service except those at specified premises, expanding vehicle definitions via additional Motor Vehicle Act cross references, and defining "specified premises" as hotels with declared tariffs above a per unit per day threshold; the amendments take effect from 1 January 2022.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
