Restaurant service and motor vehicle tax notification amended to expand covered supplies and define specified premises for hotel accommodation. Assam State tax notification amends the GST rate notification to expand the vehicle-related reference to include motor cycle, omnibus and any other motor vehicle, and to insert a new category covering restaurant service other than services supplied by restaurants or eating joints located at specified premises. The explanation is revised to align vehicle definitions with the Motor Vehicles Act, 1988, and a new definition of specified premises is introduced for hotel accommodation premises with declared tariff above seven thousand five hundred rupees per unit per day or equivalent. The notification takes effect from 1 January 2022.
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Restaurant service and motor vehicle tax notification amended to expand covered supplies and define specified premises for hotel accommodation.
Assam State tax notification amends the GST rate notification to expand the vehicle-related reference to include motor cycle, omnibus and any other motor vehicle, and to insert a new category covering restaurant service other than services supplied by restaurants or eating joints located at specified premises. The explanation is revised to align vehicle definitions with the Motor Vehicles Act, 1988, and a new definition of specified premises is introduced for hotel accommodation premises with declared tariff above seven thousand five hundred rupees per unit per day or equivalent. The notification takes effect from 1 January 2022.
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