State GST amendment expands vehicle definitions and carves out high tariff hotel restaurant services from general restaurant classification. Amendment modifies the State GST rate notification by expanding vehicle-related terminology to include motor cycle, motor vehicle and omnibus, and by inserting a new clause excluding restaurant service supplied at certain high tariff hotel premises from the general restaurant service classification; it also adds a definition of 'specified premises' in the Explanation to identify hotel units above the stated tariff threshold, and specifies a future effective date for the changes.
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State GST amendment expands vehicle definitions and carves out high tariff hotel restaurant services from general restaurant classification.
Amendment modifies the State GST rate notification by expanding vehicle-related terminology to include motor cycle, motor vehicle and omnibus, and by inserting a new clause excluding restaurant service supplied at certain high tariff hotel premises from the general restaurant service classification; it also adds a definition of "specified premises" in the Explanation to identify hotel units above the stated tariff threshold, and specifies a future effective date for the changes.
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