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<h1>Jammu & Kashmir Amends GST Notification: Changes Impact Motor Vehicles and Restaurant Services, Effective January 2022.</h1> The Government of Jammu and Kashmir has issued amendments to Notification No. SRO-17 dated 08-07-2017 under the Central Goods and Services Tax Act, 2017. The amendments include substituting the term 'motor cycle' with 'motor cycle, omnibus or any other motor vehicle' and adding a clause regarding the supply of restaurant services, excluding those at specified premises. The explanation section now includes definitions for 'motor cycle, motor vehicle, and omnibus' as per the Motor Vehicle Act, 1988, and defines 'specified premises' as those offering hotel accommodation with tariffs above 7,500 rupees per day. These changes take effect on January 1, 2022.