The Central Board of Indirect Taxes and Customs (CBIC) has notified that GST on intra-State supplies of Motorcycles, omnibus or any other motor vehicle shall be paid by electronic commerce operators.
In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, further amends the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.17/2017- Central Tax (Rate), dated the 28th June, 2017.
In the notification, in clause (i), for the words “and motorcycle”; the words “, motor cycle, omnibus or any other motor vehicle;” shall be substituted.
After clause (iii), the following clause shall be inserted, namely supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises.
In the said notification, in Explanation, –
(i) in item (b), for the words, brackets, numbers and figures “and “motor cycle‖ shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988).”, the words, brackets, numbers and figures “motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988)” shall be substituted; after item (b), the following shall be inserted namely, specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.
This notification shall come into force with effect from the 1st day of January, 2022.
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