https://www.taxtmi.com/article/detailed?id=15903 Notification ties Specified Premises classification to prior-year room-tariff performance so any hotel exceeding the threshold in the preceding year causes restaurant supplies within that hotel to attract a higher GST rate with input tax credit for the entire following fiscal year, a mechanism criticised as arbitrary, lacking nexus with the present supply, raising Article 14 and Article 19(1)(g) concerns, and prompting an interim stay by a High Court in October 2025. en-us Wed, 18 Feb 2026 09:55:32 +0530 Wed, 18 Feb 2026 09:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15903 Notification ties Specified Premises classification to prior-year room-tariff performance so any hotel exceeding the threshold in the preceding year causes restaurant supplies within that hotel to attract a higher GST rate with input tax credit for the entire following fiscal year, a mechanism criticised as arbitrary, lacking nexus with the present supply, raising Article 14 and Article 19(1)(g) concerns, and prompting an interim stay by a High Court in October 2025. Articles Goods and Services Tax - GST Wed, 18 Feb 2026 09:55:32 +0530 https://www.taxtmi.com/article/detailed?id=15903