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GOVERNMENT OF KARNATAKA

No. FD 02 CSL 2025 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, Dated:17.01.2025

NOTIFICATION (05/2025)

In exercise of the powers conferred by sub-sections (1), (3), and (4) of section 9,

sub-section (1) of section 11, sub-section (5) of section 15, and section 148 of the Karnataka Goods

and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, 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 Government of Karnataka Notification

(11/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette,

Extraordinary, Part IVA, No.601, dated the 29th June, 2017, namely:-

1. In the said notification, -

(i)

in paragraph 4 relating to Explanation, with effect from the 1^st 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

31st of March of the preceding financial year, declaring the said premises to

be a specified premises; or

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Part – IVA

2025 ¥ÀÄµÀå 27

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BENGALURU, FRIDAY, 17, JANUARY, 2025 PUSHYA, 27, SHAKAVARSHA, 1946)

. 37

No. 37

declaration, within fifteen days of obtaining acknowledgement for the

registration application, declaring the said premises to be a specified

premises;”;

(ii)

after Annexure VI, the following Annexures shall be inserted, namely:—

“Annexure VII

OPT-IN DECLARATION FOR REGISTERED PERSON

(See para 4(xxxvi))

Declaration by a registered person supplying hotel accommodation service before the

jurisdictional GST authority declaring the premises to be a ‘specified premises’.

Reference No.-

Date: -

1. I/We ……………………. (name of Person) do hereby declare that the premises at

……(address)…… shall be a ‘specified premises’ for the Financial Year ………(yyyy-

yy)……….

2. Further, I/We understand the said declaration will apply to the entire Financial Year specified

in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare

the premises as not a ‘specified premises’ by filing a declaration in the format specified at

Annexure IX.

Legal Name: -

GSTIN: -

PAN No.

Name of Authorized Signatory:

Signature of Authorized Signatory:

(Dated acknowledgment)

Note:

1. The above declaration, declaring the premises as a ‘specified premises’ for a Financial Year,

shall be filed by a registered person on or after 1^st of January of the preceding Financial Year

but not later than 31st of March of the preceding Financial Year.

2. The above declaration shall have to be filed separately for each premises.

Annexure VIII

OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION

(See para 4(xxxvi))

Declaration by a person applying for registration before the jurisdictional GST authority

declaring the premises to be a ‘specified premises’.

Reference No.-

Date: -

1. I/We ……………………. (name of Person) have applied for registration vide ARN No.

………………………. and do hereby declare that the premises at ……(address)…… shall be

a ‘specified premises’ from the effective date of registration till the end of the Financial Year.

2. Further, I/We understand the said declaration will apply to the subsequent Financial Years

also, unless I/We declare the premises as not a ‘specified premises’ by filing a declaration in

the format specified at Annexure IX.

Legal Name: -

ARN: -

PAN No.

Name of Authorized Signatory:

Signature of Authorized Signatory:

(Dated acknowledgment)

Note: The above declaration shall have to be filed separately for each premises.

Annexure IX

OPT-OUT DECLARATION

(See para 4(xxxvi))

Declaration by a registered supplier of hotel accommodation service before the jurisdictional

GST authority declaring the premises as not a ‘specified premises’.

Reference No.-

Date: -

1. I/We ……………………. (name of Person) do hereby declare that the premises at

………(address)…… shall not be a ‘specified premises’ for the Financial Year ………(yyyy-

yy)………

2. Further, I/We understand the said declaration will apply to the entire Financial Year specified

in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare

the premises to be a ‘specified premises’ by filing a declaration in the format specified at

Annexure VII.

Legal Name: -

GSTIN/ARN: -

PAN No.

Name of Authorized Signatory:

Signature of Authorized Signatory:

(Dated acknowledgment)

Note:

1. The above declaration, declaring the premises as not a ‘specified premises’, for a Financial Year,

shall be filed on or after 1^st of January of the preceding Financial Year but not later than 31st of

March of the preceding Financial Year.

2. The above declaration shall have to be filed separately for each premises.”.

By Order and in the name of the

Governor of Karnataka,

(H. R. LALITHA)

Under Secretary to Government,

Finance Department (Exp-2 & 10)

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THAMMAIAH

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Date: 2025.01.18 16:36:25 +05'30'