Classification of restaurant services altered to exclude specified hotel premises and broaden motor vehicle definitions under state GST. The notification amends the rate notification to broaden vehicle-related terminology to include motor cycle, motor vehicle and omnibus, inserts an exclusion for restaurant services supplied at 'specified premises,' and defines 'specified premises' as hotel accommodation units with declared tariff above seven thousand five hundred rupees per unit per day; the amendments are effective from 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
Classification of restaurant services altered to exclude specified hotel premises and broaden motor vehicle definitions under state GST.
The notification amends the rate notification to broaden vehicle-related terminology to include motor cycle, motor vehicle and omnibus, inserts an exclusion for restaurant services supplied at "specified premises," and defines "specified premises" as hotel accommodation units with declared tariff above seven thousand five hundred rupees per unit per day; the amendments are effective from 1 January 2022.
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