Specified premises definition expanded; high tariff hotel accommodation and motor vehicle terms broadened under Tamil Nadu GST. The notification amends the prior departmental notification by expanding vehicle terminology to include 'motor cycle, motor vehicle and omnibus' with cross references to the Motor Vehicle Act, inserting an exclusion for restaurant services except those supplied at specified premises, and defining specified premises as hotel accommodation premises with a declared tariff above a stated per unit per day threshold; the amendment is declared effective from the first day of January of the stated year.
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Specified premises definition expanded; high tariff hotel accommodation and motor vehicle terms broadened under Tamil Nadu GST.
The notification amends the prior departmental notification by expanding vehicle terminology to include "motor cycle, motor vehicle and omnibus" with cross references to the Motor Vehicle Act, inserting an exclusion for restaurant services except those supplied at specified premises, and defining specified premises as hotel accommodation premises with a declared tariff above a stated per unit per day threshold; the amendment is declared effective from the first day of January of the stated year.
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