Specified premises definition amended to exclude certain restaurant services, changing tax rate application from Jan 1, 2022. The notification amends the State GST rate instrument by expanding clause (i) to include motor cycle, omnibus and other motor vehicles, inserting clause (iv) to treat supply of restaurant services not provided at specified premises as a separate category, and revising the Explanation to align vehicle-term definitions with the Motor Vehicle Act and to define specified premises as hotel accommodation units above the stated tariff threshold. The amendments are effective 1 January 2022.
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Specified premises definition amended to exclude certain restaurant services, changing tax rate application from Jan 1, 2022.
The notification amends the State GST rate instrument by expanding clause (i) to include motor cycle, omnibus and other motor vehicles, inserting clause (iv) to treat supply of restaurant services not provided at specified premises as a separate category, and revising the Explanation to align vehicle-term definitions with the Motor Vehicle Act and to define specified premises as hotel accommodation units above the stated tariff threshold. The amendments are effective 1 January 2022.
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