Specified premises definition expanded; altered GST treatment for restaurant services at high tariff hotels under state SGST amendment. The notification expands vehicle-related language to include motor cycle, omnibus or any other motor vehicle, inserts an exclusion for supply of restaurant service other than services supplied by restaurants or eating joints located at specified premises, and amends the Explanation to align vehicle definitions with additional clauses of the Motor Vehicle Act and to define specified premises as hotel accommodation with declared tariff above a prescribed threshold per unit per day. The amendments are effective from 1 January 2022.
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Specified premises definition expanded; altered GST treatment for restaurant services at high tariff hotels under state SGST amendment.
The notification expands vehicle-related language to include motor cycle, omnibus or any other motor vehicle, inserts an exclusion for supply of restaurant service other than services supplied by restaurants or eating joints located at specified premises, and amends the Explanation to align vehicle definitions with additional clauses of the Motor Vehicle Act and to define specified premises as hotel accommodation with declared tariff above a prescribed threshold per unit per day. The amendments are effective from 1 January 2022.
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