Kerala GST Amendment: New Tax Definitions for Vehicles and Restaurant Services in High-Tariff Accommodations Effective 2022.

The Government of Kerala has amended Notification No. 78/2017/TAXES, dated 30th June 2017, under the Kerala State Goods and Services Tax Act, 2017. Effective from 1st January 2022, the amendments include changes to the definition of vehicles subject to tax, adding "motor vehicle" and "omnibus" alongside "motor cycle." Additionally, a new clause specifies that restaurant services supplied at certain premises are included. The definition of "specified premises" now refers to accommodations with tariffs above 7,500 rupees per unit per day. These changes align with recommendations from the 45th Goods and Services Tax Council.

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