Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 05/2025-Central Tax (Rate) dated 16.01.2025. It seeks to amend the notification no. 11/2017-CTR dated 28.06.2017 to provide explanation about “specified premises”. It also provides a declaration format which a registered person supplying hotel accommodation service has to declare the premises to be a ‘specified premises’
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