Expansion of Scope:
Central Government modifies Union Territory Goods and Services Tax (UTGST) rates for restaurant services.
Amendments Introduced:
Clause (i) expanded to include "omnibus or any other motor vehicle" alongside motorcycles.
Addition of clause (iv) exempts specific restaurant services not covered under previous regulations.
Explanation Clarification:
Explanation section updated to define "motor vehicle" and "omnibus" in alignment with the Motor Vehicle Act, 1988.
Definition of Specified Premises:
"Specified premises" now includes hotels with a declared tariff above Rs. 7,500 per unit per day or equivalent.
Effective Date:
Changes effective from January 1, 2022, ensuring prompt implementation.
Regulatory Transparency:
Issued by Rajeev Ranjan, promoting transparency and clarity in government notifications.
Legal Framework Reference:
Refers to the principal notification and its amendments for regulatory context.