Specified premises definition expands GST coverage; high tariff hotels and additional motor vehicle categories now included under rate amendments. Amendment adds motor cycle, motor vehicle and omnibus to the transport related clause and expands the Explanation to cite additional Motor Vehicle Act definitions; inserts a new clause excluding certain restaurant services supplied at 'specified premises'; and defines 'specified premises' as hotel accommodation with declared tariff above seven thousand five hundred rupees per unit per day or equivalent. The amendment is effective from the first day of January, 2022.
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Provisions expressly mentioned in the judgment/order text.
Specified premises definition expands GST coverage; high tariff hotels and additional motor vehicle categories now included under rate amendments.
Amendment adds motor cycle, motor vehicle and omnibus to the transport related clause and expands the Explanation to cite additional Motor Vehicle Act definitions; inserts a new clause excluding certain restaurant services supplied at "specified premises"; and defines "specified premises" as hotel accommodation with declared tariff above seven thousand five hundred rupees per unit per day or equivalent. The amendment is effective from the first day of January, 2022.
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