Delhi GST Act Update: Vehicle Definitions Expanded, New Clause for Restaurant Services at Specified Premises from January 2022.

The notification amends Notification No. 17/2017-State Tax (Rate) under the Delhi Goods and Services Tax Act, 2017. It modifies the definition of vehicles to include "motor cycle, omnibus or any other motor vehicle" and adds a clause for the supply of restaurant services, excluding those at specified premises. The explanation now defines "specified premises" as those offering hotel accommodation with a tariff above 7,500 rupees per unit per day. These amendments are effective from January 1, 2022, as ordered by the Lieutenant Governor of Delhi.

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