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GST scope expansion extends vehicle categories and narrows restaurant exemption based on specified premises tariff, effective from notification. The amendment broadens vehicle-related language to include motor cycle, omnibus and other motor vehicles, inserts an exclusion for restaurant services except those supplied at 'specified premises,' expands Motor Vehicle Act cross-references for definitions, and defines 'specified premises' as hotel accommodation units with a declared tariff above a stated threshold; the changes become effective from the notification's commencement date.
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GST scope expansion extends vehicle categories and narrows restaurant exemption based on specified premises tariff, effective from notification.
The amendment broadens vehicle-related language to include motor cycle, omnibus and other motor vehicles, inserts an exclusion for restaurant services except those supplied at "specified premises," expands Motor Vehicle Act cross-references for definitions, and defines "specified premises" as hotel accommodation units with a declared tariff above a stated threshold; the changes become effective from the notification's commencement date.
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