Declaration under gst

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NASEEMA S (Querist)
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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 ?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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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.

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