GST notification amendment expands taxable services, adds restaurant service and vehicle definitions, effective January first. Amendment expands the State GST notification to include motor cycle, motor vehicle and omnibus in vehicle references, aligns those terms to specific clauses of the Motor Vehicle Act, inserts restaurant service into the covered services except when supplied at defined specified premises, and defines specified premises as hotel accommodation with a declared tariff above a per unit daily threshold; effective 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment expands taxable services, adds restaurant service and vehicle definitions, effective January first.
Amendment expands the State GST notification to include motor cycle, motor vehicle and omnibus in vehicle references, aligns those terms to specific clauses of the Motor Vehicle Act, inserts restaurant service into the covered services except when supplied at defined specified premises, and defines specified premises as hotel accommodation with a declared tariff above a per unit daily threshold; effective 1 January 2022.
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