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of <h1>Madhya Pradesh GST Act Amended: New Vehicle Definition and Restaurant Service Clause Effective January 1, 2022.</h1> The Madhya Pradesh government has amended Notification No. FA-3-43-2017-1-V(55) under the Madhya Pradesh Goods and Services Tax Act, 2017, effective from January 1, 2022. The amendments include changes to the definition of vehicles, expanding it to include motor vehicles, motor cycles, and omnibuses. Additionally, a new clause specifies that the supply of restaurant services, excluding those at specified premises, is included. 'Specified premises' are defined as those offering hotel accommodation with a declared tariff exceeding 7,500 rupees per unit per day.
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