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<h1>Jharkhand Amends GST Notification: Expands Motor Vehicle Definition and Updates Restaurant Service Rules Effective Jan 1, 2022.</h1> The Government of Jharkhand has amended Notification No. 17/2017-State Tax (Rate) under the Jharkhand Goods and Services Tax Act, 2017. Effective from January 1, 2022, the amendments include substituting 'motor cycle' with 'motor cycle, omnibus or any other motor vehicle' in clause (i) and adding a new clause regarding the supply of restaurant services, excluding those at specified premises. The definition of 'specified premises' now includes hotel accommodations with tariffs above 7,500 rupees per unit per day. These changes align with the Motor Vehicle Act, 1988 definitions for motor vehicles.