GST amendment expands vehicle and restaurant service definitions, adds specified premises definition, changing applicability from January. The notification amends the GST provision to include 'motor cycle, omni bus or any other motor vehicle' in vehicle-related wording, inserts a clause excluding restaurant services when supplied at specified premises, expands cross-references to Motor Vehicle Act definitions to cover motor cycle, motor vehicle and omni bus, and defines specified premises as hotel accommodation premises with declared tariff above a per unit per day threshold; the amendment takes effect from the first day of January, 2022.
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Provisions expressly mentioned in the judgment/order text.
GST amendment expands vehicle and restaurant service definitions, adds specified premises definition, changing applicability from January.
The notification amends the GST provision to include "motor cycle, omni bus or any other motor vehicle" in vehicle-related wording, inserts a clause excluding restaurant services when supplied at specified premises, expands cross-references to Motor Vehicle Act definitions to cover motor cycle, motor vehicle and omni bus, and defines specified premises as hotel accommodation premises with declared tariff above a per unit per day threshold; the amendment takes effect from the first day of January, 2022.
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