State GST rate amendment expands vehicle definitions and adds restaurant-service exclusion for high tariff hotel premises. The notification amends State GST rate provisions by expanding transport category wording to include motor cycle, omnibus and any other motor vehicle; inserting a clause that brings within the notification supply of restaurant service other than those supplied by restaurants and eating joints located at specified premises; revising the Explanation to define motor cycle, motor vehicle and omnibus by reference to specified clauses of the Motor Vehicle Act; and defining specified premises as hotel accommodation units with a declared tariff above the prescribed per unit per day threshold.
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State GST rate amendment expands vehicle definitions and adds restaurant-service exclusion for high tariff hotel premises.
The notification amends State GST rate provisions by expanding transport category wording to include motor cycle, omnibus and any other motor vehicle; inserting a clause that brings within the notification supply of restaurant service other than those supplied by restaurants and eating joints located at specified premises; revising the Explanation to define motor cycle, motor vehicle and omnibus by reference to specified clauses of the Motor Vehicle Act; and defining specified premises as hotel accommodation units with a declared tariff above the prescribed per unit per day threshold.
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