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Supply of restaurant service clarified: exclusion tied to specified premises and vehicle definitions expanded for GST coverage. The notification widens defined transport terms to include motor cycle, omnibus and other motor vehicles, inserts clause excluding certain restaurant services supplied outside restaurants and eating joints located at specified premises, and adds a definition of specified premises as hotel accommodation with a declared tariff above the stated threshold per unit per day; the amendment takes effect from 1 January 2022.
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Supply of restaurant service clarified: exclusion tied to specified premises and vehicle definitions expanded for GST coverage.
The notification widens defined transport terms to include motor cycle, omnibus and other motor vehicles, inserts clause excluding certain restaurant services supplied outside restaurants and eating joints located at specified premises, and adds a definition of specified premises as hotel accommodation with a declared tariff above the stated threshold per unit per day; the amendment takes effect from 1 January 2022.
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