Rates for supply of services under CGST Act - Amendment to the explanation meaning of 'Declared Tariff' and 'Specified Premises' -Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. - 05/2025

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<h1>GST Update: New Definition of 'Specified Premises' for Hotel Services from April 2025, Changes in Declaration Procedures</h1> The Central Government has amended Notification No. 11/2017-Central Tax (Rate) to align with the 55th GST Council's recommendations. Effective April 1, 2025, the definition of 'Specified Premises' has been revised for hotel accommodation services. A 'Specified Premises' now includes locations where the value of accommodation exceeds Rs. 7,500 per unit per day, or premises declared as such by registered persons or applicants within specified timeframes. New annexures outline procedures for declaring premises as 'specified' or 'not specified' for GST purposes, applicable for the entire financial year and subsequent years unless changed. These declarations must be filed separately for each premises.

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