GST rate notification amendment expands motor vehicle scope and narrows restaurant service exemption to specified premises. The notification amends the GST rate schedule by substituting vehicle terminology to include 'motor cycle, omni bus or any other motor vehicle,' inserts a new clause excluding restaurant services except those at specified premises, expands Explanation cross-references to the Motor Vehicle Act for vehicle definitions, and adds an Explanation defining specified premises as hotel accommodation with a declared tariff above a specified per-unit threshold. The amendment is issued under section 9(5) of the Puducherry GST Act and takes effect from 1 January 2022.
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GST rate notification amendment expands motor vehicle scope and narrows restaurant service exemption to specified premises.
The notification amends the GST rate schedule by substituting vehicle terminology to include "motor cycle, omni bus or any other motor vehicle," inserts a new clause excluding restaurant services except those at specified premises, expands Explanation cross-references to the Motor Vehicle Act for vehicle definitions, and adds an Explanation defining specified premises as hotel accommodation with a declared tariff above a specified per-unit threshold. The amendment is issued under section 9(5) of the Puducherry GST Act and takes effect from 1 January 2022.
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