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    <title>Seeks to amend Notification No. 17/2017-Union Territory Tax (Rate), dated the 28th June, 2017</title>
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    <description>The notification amends the UTGST rate schedule by adding &quot;motor cycle, omnibus or any other motor vehicle&quot; to vehicular references, inserting a carve out for supply of restaurant service except those at specified premises, expanding vehicle definitions via additional Motor Vehicle Act cross references, and defining &quot;specified premises&quot; as hotels with declared tariffs above a per unit per day threshold; the amendments take effect from 1 January 2022.</description>
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