06 February 2025
Is it necessary for pure restaurant or Pure hotel service providers to provide declaration as per Notification No. 05/2025-Central Tax (Rate) | Dated: 16th January, 2025 ?
06 February 2025
Hotel Accommodation Services: Yes, if they meet the criteria for "specified premises," they must provide a declaration.
Restaurant Services within Specified Hotels: Yes, if they want to opt for 18% GST with ITC, they need to follow the declaration process for "specified premises."
Pure Restaurant Services (Standalone): No, unless they are part of or linked to hotel services where the accommodation value exceeds ₹7,500 per day.