Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 05/2025-Central Tax (Rate)
New Delhi, the 16thJanuary, 2025.
G.S.R......(E).-In exercise of the powers conferred by sub-sections(1), (3),and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notificationnumber 11/2017-Central Tax (Rate),of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), videnumberG.S.R. 690(E), dated the 28th June, 2017, namely:-In the said notification,-
(i) in paragraph 4relating to Explanation, with effect from the 1stday of April, 2025,-
(a) clause(xxxv) shall be omitted;
(b) for clause (xxxvi),the followingclause shall be substituted, namely:-
“(xxxvi)“Specified premises”, for a financial year, means,-
(a) a premises from where the supplier has provided in the preceding financial year, ‘hotel accommodation’ service having the value of supply of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent; or
(b) a premises for whicharegistered person supplying‘hotel accommodation’ servicehas filed a declaration,on or after the 1st of January and not later than 31st of March of the preceding financial year,declaringthe said premises to be a specified premises; or
(c) a premises for which a person applying for registration has filed a declaration, within fifteen days of obtaining acknowledgement for the registrationapplication, declaring the said premises to be a specified premises;”;
(ii) after Annexure VI, the following Annexuresshall be inserted, namely:—
Annexure VII – For OPT-IN DECLARATION FOR REGISTERED PERSON- Declaration by a registered person supplyinghotel accommodation service before the jurisdictional GST authority declaring the premises to be a ‘specified premises’
Annexure VIII– FOR OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION -Declaration by a person applying for registrationbefore the jurisdictional GST authority declaring the premises to be a ‘specified premises.
Annexure IX– OPT-OUT DECLARATION- Declaration by a registered supplier of hotel accommodation servicebefore the jurisdictional GST authority declaring the premises as nota ‘specified premises’.
