The notification expands the list of motor vehicles covered under Section 9(5) to include motor cycle, omnibus and other motor vehicles. It inserts restaurant services (other than at specified premises) under e-commerce operator liability. A new definition of “specified premises” is introduced, covering hotels with declared tariff above ₹7,500 per unit per day.

Issued for earlier notification?

Yes — amends Notification 17/2017–CT (Rate).