GST rate notifications to implement recommendations of 55th GST Council 

GST rate notifications to implement recommendations of 55th GST Council 

The CBIC vide Notification No. 11/2017-Central Tax (Rate) specified central tax, on the intra-State supply of specified services. The subsequent amendments prescribed different GST rates on suppliers providing hotel accommodation at specified premises. The term “specified premises” was defined as a premises providing hotel accommodation services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.

CBIC has issued Notification No. 05/2025- Central Tax (Rate) dated 16.01.2025 amending the definition of specified premises as under;

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 31st of March of the preceding financial year, declaring the 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 registration application, declaring the said premises to be a specified premises;

An Opt-in and Opt-out declaration has been prescribed by a registered person supplying hotel accommodation service before the jurisdictional GST authority declaring the premises to be a ‘specified premises.

Notification No. No. 06/2025- Central Tax (Rate) has been notified prescribing Nil rate in relation to Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles.

Notification No. No. 07/2025- Central Tax (Rate) notified for amending the provisions of Reverse charge. The liability for Reverse charge on services provided by way of sponsorship to any body corporate or partnership firm from a body corporate shall not be subject to Reverse charge. Further reverse charge on service by way of renting of any immovable other than residential dwelling property shall not be payable by a person who has opted to pay tax under composition levy.

Also Notification No. 08/2017-central Tax (Rate) has been notified to provide that “specified premises” has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number 11/2017-Central Tax (Rate) dated 28.06.2017.

Download GST Central-tax (Rate) Notification dated 16.01.2025 >>

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