Notification No. 05/2025
Date: January 16, 2025
Subject: Major amendments to Notification 11/2017–CT (Rate), including revision of “specified premises” and insertion of new Annexures.
Description:
This notification omits clause (xxxv) and substitutes clause (xxxvi) to redefine “Specified premises” for hotel accommodation services based on tariff value or declarations filed by suppliers or new registrants. It also inserts Annexures VII, VIII, IX, providing formats for opt-in and opt-out declarations for specified premises. These changes operationalize a structured compliance mechanism for hotel accommodation taxation.
Issued for earlier notification?
Yes — amends Notification 11/2017–CT (Rate).
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