GST scope expansion clarifies transport and restaurant services and defines high tariff specified premises for tax treatment. The amendment broadens transport terminology by substituting 'motor cycle' with 'motor cycle, omnibus or any other motor vehicle', inserts a new clause excluding certain restaurant services supplied outside specified premises, revises the explanation to align vehicle definitions with the Motor Vehicle Act, 1988, and adds a definition of specified premises as hotel accommodation with a declared tariff above a stated threshold; the changes take effect from the notification's stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST scope expansion clarifies transport and restaurant services and defines high tariff specified premises for tax treatment.
The amendment broadens transport terminology by substituting "motor cycle" with "motor cycle, omnibus or any other motor vehicle", inserts a new clause excluding certain restaurant services supplied outside specified premises, revises the explanation to align vehicle definitions with the Motor Vehicle Act, 1988, and adds a definition of specified premises as hotel accommodation with a declared tariff above a stated threshold; the changes take effect from the notification's stated commencement date.
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