GST notification amendment expands vehicle definitions and includes restaurant services excluding high tariff hotel premises from exemption. The State GST rate notification is amended to expand vehicle-related wording to include motor cycle, omni bus and any other motor vehicle; to add restaurant services except those supplied at specified premises; to revise Explanation item to reference additional Motor Vehicle Act clauses; and to define specified premises as hotels with declared tariff above seven thousand five hundred rupees per unit per day. The amendment is effective from 1 January 2022.
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GST notification amendment expands vehicle definitions and includes restaurant services excluding high tariff hotel premises from exemption.
The State GST rate notification is amended to expand vehicle-related wording to include motor cycle, omni bus and any other motor vehicle; to add restaurant services except those supplied at specified premises; to revise Explanation item to reference additional Motor Vehicle Act clauses; and to define specified premises as hotels with declared tariff above seven thousand five hundred rupees per unit per day. The amendment is effective from 1 January 2022.
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