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<h1>West Bengal GST Update: Amended Tax Rules for E-commerce Operators and Restaurant Services u/s 9(5) Effective January 2022.</h1> The notification amends a previous directive regarding the tax obligations of Electronic Commerce Operators under section 9(5) of the West Bengal Goods and Services Tax Act, 2017, effective from January 1, 2022. The amendments include expanding the definition of vehicles to include motor vehicles and omnibuses, and specifying that restaurant services supplied at certain premises are excluded. It also clarifies that 'specified premises' refers to locations offering hotel accommodation with a tariff above 7,500 rupees per unit per day. These changes align with the corresponding Central Notification No. 17/2021-Central Tax (Rate).