CGST - Notification No. 05/2025-Central Tax (Rate) - SEEKS TO AMEND NOTIFICATION NO. 11/2017-CENTRAL TAX (RATE) DATED 28TH JUNE, 2017 TO IMPLEMENT THE RECOMMENDATIONS OF THE 55TH GST COUNCIL, dated 16.01.2025.

In exercise of the powers conferred by sub-section (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 notification number 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), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:- 

In the said notification:- 

(i). In paragraph 4 relating to Explanation, with effect from the 1st day of April 2025. 

(a). clause (xxxv) shall be omitted. 

(b). for clause (xxxvi), the following clause 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 which a registered person supplying ‘hotel accommodation’ service has filed a declaration, on or after the 1st of January and not later than the 31st of March of the preceding financial year, declaring the said premises to be a specified premises.

                  OR 

(c). A premise for which a person applying for registration has filed a declaration, within fifteen days of obtaining acknowledgment for the registration application, declaring the said premises to be a specified premises. 

(ii). After Annexure VI, the following Annexures shall be inserted, namely.