GST notification amendment broadens vehicle definitions and excludes certain restaurant services based on hotel tariff thresholds. Amendment broadens vehicle terminology to include motor cycle, omnibus and other motor vehicles, revises the Explanation to reference corresponding clauses of the Motor Vehicle Act, and inserts an exclusion for supply of restaurant service by restaurants or eating joints located at specified premises. It defines specified premises as hotel accommodation with declared tariffs above a prescribed per-unit daily threshold, and fixes the amendment's commencement at the start of the prescribed implementation period.
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GST notification amendment broadens vehicle definitions and excludes certain restaurant services based on hotel tariff thresholds.
Amendment broadens vehicle terminology to include motor cycle, omnibus and other motor vehicles, revises the Explanation to reference corresponding clauses of the Motor Vehicle Act, and inserts an exclusion for supply of restaurant service by restaurants or eating joints located at specified premises. It defines specified premises as hotel accommodation with declared tariffs above a prescribed per-unit daily threshold, and fixes the amendment's commencement at the start of the prescribed implementation period.
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