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GST notification amendment expands covered motor vehicles and restaurant services at specified hotel premises. Amendments were made to the Uttar Pradesh GST notification issued under section 9(5) of the Uttar Pradesh Goods and Services Tax Act, 2017, expanding the relevant vehicle category to include motor cycle, omnibus and other motor vehicles, and inserting a clause covering supply of restaurant service other than services supplied by restaurant, eating joints etc. located at specified premises. The explanation was also revised to update the motor vehicle meanings and define specified premises as hotel accommodation premises with declared tariff above seven thousand five hundred rupees per unit per day or equivalent.
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GST notification amendment expands covered motor vehicles and restaurant services at specified hotel premises.
Amendments were made to the Uttar Pradesh GST notification issued under section 9(5) of the Uttar Pradesh Goods and Services Tax Act, 2017, expanding the relevant vehicle category to include motor cycle, omnibus and other motor vehicles, and inserting a clause covering supply of restaurant service other than services supplied by restaurant, eating joints etc. located at specified premises. The explanation was also revised to update the motor vehicle meanings and define specified premises as hotel accommodation premises with declared tariff above seven thousand five hundred rupees per unit per day or equivalent.
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