Uttar Pradesh GST Act Amended: New Vehicle Definitions & Restaurant Service Clause for Hotels Over Rs. 7,500 Tariff.

The notification amends a previous order under the Uttar Pradesh Goods and Services Tax Act, 2017. It modifies the definition of vehicles to include motor cycles, omnibuses, and other motor vehicles. Additionally, it introduces a clause regarding the supply of restaurant services, excluding those from establishments at specified premises. The explanation section is updated to redefine terms related to motor vehicles as per the Motor Vehicle Act, 1988, and specifies that "specified premises" refers to hotel accommodations with tariffs above 7,500 rupees per unit per day. These amendments take effect on January 1, 2022.