GST notification amendments expand vehicle coverage and define specified premises for restaurant service classification. Amendments were made to the Uttarakhand GST notification to expand the vehicle category to include motor cycle, omnibus and any other motor vehicle, and to insert a category for supply of restaurant service other than services supplied at specified premises. The explanation was aligned with the Motor Vehicles Act definitions, and specified premises were defined as hotel accommodation premises with declared tariff above seven thousand five hundred rupees per unit per day or equivalent. The notification took effect from 1 January 2022.