https://www.taxtmi.com/caselaws?id=777430 AAR held that because the combined room-plus-food charge under AP/CP did not exceed Rs.7,500 per day per room for FY 2024-25, the hotel is not a "specified premises" for FY 2025-26. Restaurant services to walk-in guests are taxable under serial no.7(ii) of the rate notification as amended (state counterpart applies). If in any subsequent financial year the hotel charges above Rs.7,500 (inclusive of food charges), the premises will be treated as "specified premises" and restaurant services to walk-ins will attract 9% CGST + 9% SGST. en-us Fri, 22 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777430 AAR held that because the combined room-plus-food charge under AP/CP did not exceed Rs.7,500 per day per room for FY 2024-25, the hotel is not a "specified premises" for FY 2025-26. Restaurant services to walk-in guests are taxable under serial no.7(ii) of the rate notification as amended (state counterpart applies). If in any subsequent financial year the hotel charges above Rs.7,500 (inclusive of food charges), the premises will be treated as "specified premises" and restaurant services to walk-ins will attract 9% CGST + 9% SGST. Case-Laws GST Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777430