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of <h1>Nagaland Updates GST: Includes Motor Vehicles, Alters Restaurant Service Rules for Hotels with High Tariffs.</h1> The Government of Nagaland has amended its Goods and Services Tax (GST) notification from June 30, 2017. The amendment, effective January 1, 2022, modifies clause (i) to include 'motor cycle, omni bus or any other motor vehicle' and adds a new clause (iv) concerning the supply of restaurant services, excluding those at specified premises. The explanation section is updated to redefine terms related to motor vehicles and introduces a definition for 'specified premises,' referring to hotel accommodations with tariffs above 7,500 rupees per unit per day.
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