Definition of specified premises revised, altering restaurant service classification and motor vehicle definitions under state GST rules. Amendment expands vehicle terminology to include motor cycle, omnibus and other motor vehicles, inserts a new clause addressing supply of restaurant service other than those supplied at specified premises, and amends the Explanation by aligning motor cycle, motor vehicle and omnibus with definitions in the Motor Vehicle Act, 1988; it further defines specified premises as hotel accommodation units with declared tariff above a stated threshold. These changes are effective from 1st January, 2022.
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Provisions expressly mentioned in the judgment/order text.
Definition of specified premises revised, altering restaurant service classification and motor vehicle definitions under state GST rules.
Amendment expands vehicle terminology to include motor cycle, omnibus and other motor vehicles, inserts a new clause addressing supply of restaurant service other than those supplied at specified premises, and amends the Explanation by aligning motor cycle, motor vehicle and omnibus with definitions in the Motor Vehicle Act, 1988; it further defines specified premises as hotel accommodation units with declared tariff above a stated threshold. These changes are effective from 1st January, 2022.
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