State GST notification amendment expands vehicle and restaurant service scope and defines specified premises for higher tariff hotels. Amendment broadens vehicle references to include motor cycle, omnibus and other motor vehicles, inserts an exclusion for restaurant services not supplied at specified premises, expands Explanation cross references to Motor Vehicle Act definitions, and defines specified premises as hotels with declared tariff above the prescribed threshold per unit per day. The revised provisions are made effective from the commencement date set in the notification.
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State GST notification amendment expands vehicle and restaurant service scope and defines specified premises for higher tariff hotels.
Amendment broadens vehicle references to include motor cycle, omnibus and other motor vehicles, inserts an exclusion for restaurant services not supplied at specified premises, expands Explanation cross references to Motor Vehicle Act definitions, and defines specified premises as hotels with declared tariff above the prescribed threshold per unit per day. The revised provisions are made effective from the commencement date set in the notification.
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