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of <h1>Gujarat Amends GST Act: Motor Vehicles Definition Expanded, New Clause for Restaurant Services Effective January 2022.</h1> The Government of Gujarat has amended Notification No. 17/2017-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017. Effective January 1, 2022, the amendments include changes to the definitions related to motor vehicles, expanding the scope to include motor cycles, omnibuses, and other motor vehicles. Additionally, a new clause specifies that restaurant services, excluding those at specified premises, are included. Specified premises are defined as locations offering hotel accommodation with tariffs exceeding 7,500 rupees per unit per day. These changes are based on recommendations from the Goods and Services Tax Council.
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