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The goods and services tax (GST) rate of 5 per cent without input tax credit will apply to restaurant service supplied outside the premises or at those other than specified premises, the finance ministry on Wednesday said.
CBIC issued Notification no. 08/2025-Central Tax (Rate) dated 16.01.2025 whereby Notification no. 17/2017-CTR dated 28.06.2017 is being amended.
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’