Supply of restaurant service: exclusion for restaurants at specified premises from concessional state tax rate, effective January. The notification amends the State Tax (Rate) provisions by expanding vehicle terminology to include omnibus and other motor vehicles, inserting an exclusion for supply of restaurant service by establishments located at specified premises, and defining specified premises as hotels with declared tariff above seven thousand five hundred rupees per unit per day; the Explanation aligns vehicle definitions with additional clauses of the Motor Vehicle Act. The amendment is effective from the first day of January, 2022.
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Provisions expressly mentioned in the judgment/order text.
Supply of restaurant service: exclusion for restaurants at specified premises from concessional state tax rate, effective January.
The notification amends the State Tax (Rate) provisions by expanding vehicle terminology to include omnibus and other motor vehicles, inserting an exclusion for supply of restaurant service by establishments located at specified premises, and defining specified premises as hotels with declared tariff above seven thousand five hundred rupees per unit per day; the Explanation aligns vehicle definitions with additional clauses of the Motor Vehicle Act. The amendment is effective from the first day of January, 2022.
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