Specified premises definition expanded; motor vehicle categories and certain restaurant services brought within notification scope. The Amendment broadens the notification to include 'motor cycle, omnibus or any other motor vehicle', adds supply of certain restaurant services outside those provided at specified premises, updates vehicle definitions by reference to additional clauses of the Motor Vehicle Act, 1988, and inserts a definition of specified premises as hotel accommodation units exceeding a declared tariff threshold. The amendments take effect from the commencement date specified in the notification.
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Specified premises definition expanded; motor vehicle categories and certain restaurant services brought within notification scope.
The Amendment broadens the notification to include "motor cycle, omnibus or any other motor vehicle", adds supply of certain restaurant services outside those provided at specified premises, updates vehicle definitions by reference to additional clauses of the Motor Vehicle Act, 1988, and inserts a definition of specified premises as hotel accommodation units exceeding a declared tariff threshold. The amendments take effect from the commencement date specified in the notification.
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