Taxable service classification revised: restaurant services at high-tariff hotels excluded from concessional category, threshold defined. The notification amends the State GST rate instrument to broaden vehicle-related terms to include motor vehicle and omnibus and to exempt from the restaurant-service classification services supplied by restaurants at 'specified premises.' 'Specified premises' is defined as hotel accommodation units with a declared tariff above the prescribed threshold per unit per day or equivalent. The amendments are enacted under the State's taxation powers and come into force at the beginning of the following calendar year.
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Taxable service classification revised: restaurant services at high-tariff hotels excluded from concessional category, threshold defined.
The notification amends the State GST rate instrument to broaden vehicle-related terms to include motor vehicle and omnibus and to exempt from the restaurant-service classification services supplied by restaurants at "specified premises." "Specified premises" is defined as hotel accommodation units with a declared tariff above the prescribed threshold per unit per day or equivalent. The amendments are enacted under the State's taxation powers and come into force at the beginning of the following calendar year.
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