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of <h1>Tamil Nadu Amends GST Act: Changes Vehicle Definition & Includes Restaurant Services at Non-Specified Premises from Jan 2022.</h1> The Government of Tamil Nadu has amended Notification No. II(2)/CTR/532(d-20)/2017 under the Tamil Nadu Goods and Services Tax Act, 2017. The amendments include changes to the definition of vehicles, substituting 'motorcycle' with 'motorcycle, omnibus, or any other motor vehicle.' Additionally, a new clause specifies that restaurant services, excluding those at specified premises, are included. The term 'specified premises' is defined as those providing hotel accommodation with a declared tariff above 7,500 rupees per unit per day. These amendments are retroactively effective from January 1, 2022.
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