Latest Amendments of Hotel Industry and Restaurants
Zalak Sohil Dalal
Introduction
For Hotel Industry Two Important Notification has been declared on 16th Jan, 2025 and it’s necessary to know those changes as far as GST Compliance is concerned. This Notification issued are important so one can decide from 1st April, 2025. Whether they have to give any Declaration and What is the Tax Burden exactly on them are the questions which comes up in the mind of readers of the Notifications issued recently. Let’s know and understand what has been declared in Notifications i.e. Notification No. 05/2025 - CT (Rate) Dated 16-01-2025 and Notification No. 08/2025 - CT (Rate) Dated 16-01-2025.
Notification No. 05/2025 - CT (Rate) Dated 16-01-2025
Vide Notification No. 05/2025 - CT (Rate) dated 16-01-2025 following changes have been made:
Introduction of “Specified Premises” Concept
Omission of “Dec.......