Scope of taxable services expanded to include motor vehicles and specified restaurant services with revised definitions and tariff threshold. The notification amends the Karnataka GST instrument to (i) substitute wording to include motor cycle, omnibus and any other motor vehicle; (ii) insert a clause excluding supply of restaurant service other than those supplied by restaurants located at 'specified premises'; and (iii) modify the Explanation to add motor vehicle and omnibus references to Motor Vehicle Act definitions and to define 'specified premises' as hotel accommodation units with a declared tariff above the applicable per-unit daily threshold. The amendment is effective from 1 January 2022.
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Scope of taxable services expanded to include motor vehicles and specified restaurant services with revised definitions and tariff threshold.
The notification amends the Karnataka GST instrument to (i) substitute wording to include motor cycle, omnibus and any other motor vehicle; (ii) insert a clause excluding supply of restaurant service other than those supplied by restaurants located at "specified premises"; and (iii) modify the Explanation to add motor vehicle and omnibus references to Motor Vehicle Act definitions and to define "specified premises" as hotel accommodation units with a declared tariff above the applicable per-unit daily threshold. The amendment is effective from 1 January 2022.
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