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of <h1>Manipur Amends GST Notification: Updates on Motor Vehicle Definitions and Restaurant Service Supply Effective January 2022.</h1> The Government of Manipur has amended Notification No. 17/2017-State Tax (Rate) under the Manipur Goods and Services Tax Act, 2017, effective from January 1, 2022. The amendments include changes to clause (i), replacing 'and motor cycle' with ', motor cycle, omnibus or any other motor vehicle.' A new clause (iv) has been added to address the supply of restaurant services, excluding those at specified premises. The Explanation section now includes definitions for motor vehicles and specified premises, the latter referring to hotel accommodations with tariffs over 7,500 rupees per day.
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