EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
Sub.: FAQs for clarifying various aspects of ‘specified premises’ in the context of supply of restaurant
services.
Trade Circular
No. 1/2025-26-GST
Attention of Trade, Industry & in particular all registered Taxable Persons under the Central Goods and
Services Tax Act, 2017 and the Goa Goods and Services Tax Act, 2017 is hereby invited to the Frequently
Asked Questions (FAQs) for clarifying various aspects of ‘specified premises’ in the context of supply of
restaurant services.
M/s. Goods and Services Tax Network has released FAQs for clarifying various aspects of ‘specified
premises’ in the context of supply of restaurant services which has been duly approved by GST
Implementation Committee (GIC) and circulated to all the states for further circulation among all the
Taxable Persons and Jurisdictional Tax Authorities.
The revised definition of ‘specified premises’ has come into force with effect from 01/04/2025 as
notified vide Notification No. 38/1/2017-Fin(R&C)(05/2025-Rate)/47 dated 16.01.2025, published in the
Extraordinary Official Gazette No. 2, Series I, No. 42 dated 16/01/2025.
This GST Trade Circular is issued for circulating the above said FAQs among all the stake holders and
the trade and industry. The FAQs are enclosed herewith as Annexure to this Trade Circular. All Stake
holders are requested to make use of the FAQs for clarifying their doubts.
Given under the seal of this office
S. S. Gill, IAS, Commissioner of State Tax, Goa.
CCT/26-2/2025-26/99
Date: 07-Apr-2025
Suggestions are welcomed on e-mail: [email protected]
15
Reg. No. RNP/GOA/32/2024-2026
RNI No. GOAENG/2002/6410
Panaji, 07th April, 2025 (Chaitra 17, 1947)
SERIES II No. 1
PUBLISHED BY AUTHORITY
Frequently Asked Questions on
‘Restaurant Service’ supplied at ‘Specified Premises’
Sl. No.
Question
Answer
1
2
3
1.
What do you mean by
‘specified premises’?
W.e.f. 01.04.2025, the definition of specified premises shall be 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;
As per the above definition, a premises from which ‘hotel
accommodation’ services, having the value of supply of any unit
of accommodation more than Rs. 7,500 per unit per day or
equivalent have been supplied in a FY, becomes a ‘specified
premises’ for the subsequent FY.
At the same time, a supplier of hotel accommodation service,
whether an existing registrant or a new applicant, has also been
given an option to declare the premises from which supplies are
made/will be made, as a specified premises for a Financial Year.
2.
What is the rate of tax
notified by the
Government for
‘Restaurant Service’
supplied in ‘Specified
Premises’?
Entry 7(vi) of notification No. 11/2017-CTR dated 28.06.2017
prescribes the rate of 18% with ITC for restaurant services
supplied at specified premises.
For restaurant services supplied outside specified premises, the
rate of 5% without ITC is applicable as per entry 7(ii) of
notification No. 11/2017-CTR dated 28.06.2017.
3.
What will be the
change in the
definitions of
‘declared tariff’ and
‘specified premises’
pre and post
01.04.2025?
For the period prior to 01.04.2025, “specified premises” shall
mean 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.
For the period prior to 01.04.2025, “declared tariff” shall mean
charges for all amenities provided in the unit of accommodation
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(given on rent for stay) like furniture, air conditioner, refrigerators
or any other amenities, but without excluding any discount
offered on the published charges for such unit.
With effect from 01.04.2025, the definition of “declared tariff”
shall be omitted.
For the period starting from 01.04.2025, the value of supply of
hotel accommodation in the previous FY, i.e., the transaction
value charged for the said supply, would be the basis for
determining whether the premises providing hotel accommodation
service mandatorily falls under the category of ‘specified
premises’ or not in the current FY. The revised definition of
‘specified premises’, to be brought into effect from 01.04.2025,
has been worded accordingly.
4.
What is the objective
of the change in the
definition of specified
premises with effect
from 01.04.2025, as
notified vide
Notification No.
05/2025-Central
Tax(Rate) dated
16.01.2025?
The said change is being brought about with the following
objectives:
(a) to replace the notion of ‘declared tariff’ with ‘value of
supply’ (i.e. transaction value) in the definition of
specified premises, since the GST rate applicable to
supply of hotel accommodation service is also dependent
on the value of supply only, in view of the fact that the
hotel industry has largely moved to a dynamic pricing
model.
(b) to make the ‘specified premises’ status of a premises
providing hotel accommodation service, in the current
FY, dependent upon the ‘value of supply’ of units of
accommodation provided by the premises providing hotel
accommodation service in the previous FY. This will give
certainty regarding the ‘specified premises’ status of a
hotel for any Financial Year;
(c) to give an option to the supplier of hotel accommodation
service to declare the premises as ‘specified premises’ so
that the restaurants located in the said premises can avail
the rate of 18% with ITC on the supply of restaurant
service.
5.
Who
can
file
a
declaration to declare
that a premise is a
specified premise? By
which date is the
declaration
to
be
filed?
A registered person supplying hotel accommodation service can
file a declaration declaring the premises, from which the hotel
accommodation services are supplied, to be a ‘specified
premises’, for a financial year. This declaration will be required to
be filed in the format notified as Annexure VII to Notification
No. 11/2017-CT(Rate) dated 28.06.2017. This declaration will
have to be filed between 1st January and 31st March of the
financial year preceding the financial year for which the
registered person intends to declare the premises as ‘specified
premises’.
A declaration can also be filed by a person applying for
registration (who intends to supply hotel accommodation
services)
declaring
the
premises,
from
where
hotel
accommodation services are to be supplied, to be a ‘specified
premises’. This declaration will be required to be filed in the
format notified as Annexure VIII to Notification No. 11/2017-
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CT(Rate) dated 28.06.2017. This declaration will have to be filed
within 15 days of obtaining acknowledgement (ARN) of the
application for registration in FORM GST REG-02.
Illustration: ‘A’ (an unregistered person) is starting a new
business wherein he intends to supply hotel accommodation
service from his premises and also wants to operate as a
‘specified premises’. He applies for GST registration on 02nd May,
2025 and receives ARN number on 02nd May, 2025. He has to file
the declaration Annexure VIII, within 15 days, i.e., on or before
16th May, 2025 before the jurisdictional authority.
Anyone who is not supplying/intending to supply hotel
accommodation service cannot file this declaration.
Illustration: A mall owner, who may have rented out part of his
mall premises to a supplier of hotel accommodation service as
well as to other multiple restaurants operating from his/her mall,
would not be eligible to file this declaration as he himself is not a
supplier of hotel accommodation service. The supplier of hotel
accommodation service operating in this mall can declare the
premises from which hotel accommodation services are supplied
as a specified premises. This will make the restaurants located in
the said hotel premises liable to pay tax at the rate of 18% with
ITC. Restaurants located in the mall, but outside the said hotel
premises, will not be affected by this declaration, and will
continue to pay GST at the rate of 5% without ITC.
6.
What will be the
validity of the above
declarations?
In order to facilitate ease of compliance, the ‘opt-in’ declarations
(Annexures-VII and VIII of Notification No. 11/2017-CT(Rate))
will be valid until the taxpayer decides to ‘opt-out’ by filing a
declaration in Annexure IX of the same Notification declaring
that the premises shall not be a ‘specified premises’.
This ‘opt-out’ declaration shall have to be filed between 1st
January and 31st March of the financial year preceding the
financial year from which the taxpayer wants to ‘opt-out’. Similar
to the ‘opt-in’ declaration, the ‘opt-out’ declaration shall also be
valid until the taxpayer decides to ‘opt-in’ again using the
declaration in Annexure-VII.
The above mechanism of ‘opt-in’ and ‘opt-out’ will obviate
repeated annual filing of these declarations before the beginning
of each Financial year.
It is emphasized that the status of a premises as a ‘specified
premises’ or ‘not a specified premises’ shall remain the same for
the entirety of a financial year (or, in case of new registrations, for
the remainder of the financial year) and cannot be changed during
the financial year. The ‘opt-in’ and ‘opt-out’ declarations, which
are to be filed between 1st Jan and 31st March of any FY, shall take
effect only from 1st of April of the next FY.
Illustration:
‘A’ is a supplier of hotel accommodation service who has not
supplied any unit of accommodation at value of supply above Rs.
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7500/- in the FY 2025-26. However, ‘A’ would like to operate as a
‘specified premises’ for FY 2026-27 till FY 2029-30. Thereafter,
from FY 2030-31 onwards, ‘A’ does not want to operate as a
‘specified premises’.
‘A’ has to file opt-in declaration (Annexure VII) between 1st
January, 2026 and 31st March, 2026 and the declaration will be
valid for the subsequent years.
‘A’ has to file opt-out declaration (Annexure IX) anytime between
1st January, 2030 to 31st March, 2030, so that he shall no longer
be a ‘specified premises’ for FY 2030-31 onwards.
7.
I am a supplier of
hotel accommodation
service, and I had
supplied a unit of
accommodation at
value of supply above
Rs. 7,500/- in the
preceding financial
year.
Do I automatically
fall under the
category of ‘specified
premises’ in the
current Financial
Year, or was I
required to file a
declaration to this
effect before the
beginning of the
current financial year?
If you have supplied a unit of accommodation at value above Rs.
7,500/- in the preceding financial year, then you automatically and
mandatorily fall under the scope of ‘specified premises’ for the
current financial year, and you need not file a declaration to this
effect.
8.
In case I have not
supplied any unit of
accommodation at
value above Rs.
7,500/- in the current
financial year, and I
still want to fall under
the scope of
‘specified premises’
for the next Financial
Year, how can I do
so?
You can do so by filing a declaration (Annexure VII of
notification No.11/2017-CTR dated 28.06.2017) between 1st
January and 31st March of the current financial year.
9.
What will be the
modality of filing the
above declarations?
The
declarations
for
FY
2025-26
shall
be
filed
physically/manually before the jurisdictional GST authorities till
the time electronic filing of these declarations is enabled.
10.
Can I email/post my
declaration to the
Yes. You are allowed to submit the declaration forms through
email or post. In such case, dated acknowledgement shall be
issued to you in the same mode.
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jurisdictional
authority?
11.
Do I (supplier of hotel
accommodation
service) need to file a
declaration every year
to continue to
function as a
'specified premise’?
(i) For registered persons supplying hotel accommodation
service
No. Once a declaration as per Annexure VII is filed in
the preceding year, the said declaration will apply to the
current year and subsequent Financial Years also, unless
the person declares the premises as not a ‘specified
premises’ by filing another declaration in the format
specified at Annexure IX.
(ii) For a person applying for registration
Once a declaration as per Annexure VIII is filed, the said
declaration will be valid from the effective date of
registration for the remainder of the current year in which
the person has applied for registration and it will apply to
the subsequent Financial Years also, unless the person
declares the premises as not a ‘specified premises’ by
filing another declaration in the format specified at
Annexure IX.
12.
Can I file a
declaration at the time
of obtaining a new
GST registration?
Yes. The declaration Annexure VIII can be filed within 15 days
of obtaining an acknowledgment for the registration application in
FORM GST REG-02, and it shall remain valid from the effective
date of registration for the remainder of the Financial Year and
shall apply to the subsequent Financial Years also, unless the
person declares the premises as not a ‘specified premises’ by
filing another declaration in the format specified at Annexure IX.
However, it may be noted that since the revised definition of
‘specified premises’ will come into effect only from 01.04.2025,
hence any declarations filed in Annexure VIII before 31.03.2025,
by persons applying for registration, will only be effective for FY
2025-26 onwards.
13.
I am a supplier of
hotel accommodation
service having
multiple premises
under a single GST
registration. I have
not supplied any unit
of accommodation at
value above Rs.
7,500/- in the
preceding financial
year from any of the
premises.
Does the declaration
filed as per Annexure
VII/IX apply to all
my premises? Or do I
have to file separate
declarations for each
of my premises?
The declarations as per Annexure VII/IX apply to only one
premises, and the supplier of hotel accommodation service shall
have to file separate declarations for each of the premises from
where hotel accommodation service is supplied.
It may also be added that any premises from which hotel
accommodation service for any unit has been provided for a value
of supply of greater than Rs. 7500 in the preceding financial year,
automatically and mandatorily becomes ‘specified premises’ for
the current financial year and no declaration needs to be filed for
such premises.
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14.
I am a supplier of
hotel accommodation
service having
multiple premises
under a single GST
registration. In FY
2025-26, I have
supplied a unit of
accommodation
having value of
supply more than Rs.
7,500 from only one
such premises. Will
all of my premises
automatically and
mandatorily become
specified premises for
the next FY, i.e. FY
2026-27?
No, only that premise from which you have supplied a unit of
accommodation having value of supply more than Rs. 7,500 will
automatically and mandatorily become a specified premises for
FY 2026-27. This will not affect the ‘specified premises’ status of
your other premises.
15.
I am a registered
supplier of hotel
accommodation
service and have
started providing
hotel accommodation
services from a new
premises which I
intend to operate as a
‘specified premises’.
Which declaration
should I file?
For a new premises providing hotel accommodation service being
set up by a registered supplier of hotel accommodation service,
which the supplier wishes to operate as a ‘specified premises’, the
person shall have to file declaration in Annexure VIII and the
declaration shall be valid for the remainder of the financial year
and for subsequent Financial Years also, unless the person
declares the premises as not a ‘specified premises’ by filing
another declaration in the format specified at Annexure IX.
16.
I am a supplier of
hotel accommodation
service having
multiple premises and
am applying for GST
registration for all
such premises. Does
the declaration
(Annexure VIII/IX)
apply to all my
premises? Or
Do I have to file
separate declarations
for each of my
premises?
The declarations (Annexure VIII/IX) apply to only one premises,
and the person applying for registration shall have to file separate
declarations for each of his premises as per his decision to operate
each of his premises as a ‘specified premises’ or not.
17.
If I have multiple
premises from which
I supply hotel
accommodation
service, and some of
them are ‘specified
As per entry at Sl. No. 7(ii) of Notification No. 11/2017-CT(Rate)
dated 28.06.2017, the rate of GST applicable on restaurant
services other than at specified premises is 5% without ITC,
subject to the condition that the credit of input tax charged on
goods and services used in supplying the service has not been
taken. Read with Explanation (iv) of the said Notification, this
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premises’ while others
are not, what will be
the treatment of input
tax
charged on goods and
services used in
supplying the
restaurant service at
these premises?
means that credit of input tax charged on goods or services used
exclusively in supplying restaurant services other than at specified
premises should not be taken and credit of input tax charged on
goods or services used partly for supplying restaurant services
other than at specified premises and partly for effecting other
services (including restaurant services at specified premises), is
reversed as if supply of restaurant service other than at specified
premises is an exempt supply.
18.
I am a supplier of
hotel accommodation
service, having
premises inside a
mall. I have not
supplied any unit of
accommodation at
value above Rs.
7,500/- in the
preceding financial
year in the said
premises and have
declared the said
premises to be a
‘specified premises’
by filing Annexure
VII.
I operate two
restaurants from the
said mall. Restaurant
‘X’ is located inside
the premises from
where I supply hotel
accommodation
service for which I
have filed a
declaration as per
Annexure VII, and
Restaurant ‘Y’ not
located inside the said
premises, but located
in the same mall.
What would be the
applicable GST rate
for restaurant service
supplied by restaurant
‘X’ and restaurant
‘Y’?
The address of the premises providing hotel accommodation
service inside the mall, declared in Annexure VII filed by the
supplier of hotel accommodation service, becomes a ‘specified
premises’ by virtue of the declaration filed. Restaurants located
inside the said address have to charge GST @18% for restaurant
services being supplied from ‘specified premises’.
Therefore, Restaurant ‘X’ shall have to charge GST @18% with
ITC for their restaurant services.
Restaurant ‘Y’ is not located within the address declared by the
supplier of hotel accommodation service who has filed Annexure
VII.
Therefore, restaurant ‘Y’ is not located in the ‘specified premises’
and therefore, shall have to charge GST @ 5% without ITC for
their restaurant services.
19.
I have filed Annexure
VIII declaring my
premises as ‘specified
premises’ while
Annexure VIII declares a premises as ‘specified premises’ from
the effective date of registration for the remainder of the financial
year in which the person has applied for GST registration.
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applying for GST
registration. Can I opt
out of it by filing
Annexure IX?
Annexure IX cannot be filed to opt out for the said financial year.
Annexure IX can be filed by the person to opt out of being a
‘specified premises’ for the subsequent financial year.
20.
I am a registered
supplier of hotel
accommodation
service who has not
supplied any unit of
accommodation
having the value of
supply above Rs.
7500 in the current
FY 2024-25.
However, I want to
declare my premises
as specified premises
for FY 2025-26.
Therefore, I filed an
‘opt-in’ declaration in
Annexure VII before
the jurisdictional GST
authority on 5th
February, 2025.
However,
subsequently, I
changed my mind and
now want to withdraw
the said declaration so
that my premises is
not a ‘specified
premises’ for FY
2025-26. What should
I do?
You should file an opt-out declaration before the same
jurisdictional GST authority before 31st March, 2025. It may be
noted that you shall not be allowed to file another opt-in
declaration after you have filed the above opt-out declaration.
21.
I am a registered
supplier of hotel
accommodation
service who has
declared his premises
as a ‘specified
premises’ for FY
2025-26. To change
the status of my
premises for FY
2026-27, I filed an
‘opt-out’ declaration
in Annexure IX
before the
jurisdictional GST
authority on 5th
February, 2026.
You should file an opt-in declaration before the same
jurisdictional GST authority before 31st March, 2026. It may be
noted that you shall not be allowed to file another opt-out
declaration after you have filed the above opt-in declaration.
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However,
subsequently,
I changed my mind
and now want to
withdraw the said
declaration so that my
premises is a
‘specified premises’
for FY 2026-27.
What should I do?
22.
Revised definition of
‘specified premises’
are to come into force
with effect from 01st
April, 2025.
When can I file a
declaration to opt-in
to operate as a
‘specified premises’
for the FY 2025-26?
The revised definition of ‘specified premises’ shall come into
force w.e.f. 01.04.2025. However, in order to enable filing of
declarations for FY 2025-26, the opt-in and opt-out declarations,
have been brought into effect from 16.01.2025 vide Notification
No. 05/2025-CT(Rate) dated 16.01.2025.
This declaration (Annexure VII) can be filed physically/manually
before the jurisdictional authority anytime till 31st March, 2025.
The option to opt-out, in case of change in decision, also can be
filed before 31st March, 2025 before the jurisdictional authority.
For a person, who has applied for or has obtained registration
during the period 16th January, 2025 to 31st March, 2025, the
person shall have to file declaration (Annexure VIII) before the
jurisdictional authority anytime between 16th January, 2025 and
31st March, 2025.
Annexure VIII in this case would apply for the subsequent FY i.e.,
FY 2025-26 and would not be applicable for FY 2024-25, as the
revised definition of ‘specified premises’ shall come into force
only from FY 2025-26 onwards.
Further, once opted in for FY 2025-26 by filing Annexure VIII,
such person shall not be able to opt-out for the FY 2025-26.
For a person who has applied for registration after 01st April,
2025, s/he shall have to file declaration (Annexure VIII) before
the jurisdictional authority and the declaration shall be valid for
the remaining period of the financial year in which the person has
applied for registration, i.e., FY 2025-26. The declaration shall
continue to be valid for subsequent years unless the person
declares the premises to not be a ‘specified premises’ by filing a
declaration in the format specified at Annexure IX.
23.
Are the revised
provisions of
‘specified premises’
also applicable to
catering services?
Yes, the revised definition of ‘specified premises’ is also
applicable for determining the rate applicable on catering
services, as specified at Sl. No. 7 of Notification No. 11/2017-
CT(Rate) dated 28.06.2017.
24.
For the financial year
2024-25, I have
supplied at least one
unit of
accommodation
For a supplier of hotel accommodation service, who has supplied
any unit of accommodation for more than Rs. 7500 per unit per
day or equivalent in the preceding year (2024-25), he is
mandatorily a specified premises for the current financial year,
i.e., in this case for financial year 2025-26. The premises is a
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service for more than
Rs. 7500 per unit per
day or equivalent.
Therefore, I would
mandatorily be a
specified premises for
financial year 2025-
26.
However, in the
financial year 2025-
26, I have not
supplied any unit of
accommodation
having value of
supply more than
Rs. 7500 per unit per
day or equivalent.
Would I have to file
any declaration to
ensure that I am not a
specified premises for
the financial year
2026-27?
specified premises owing to the mandatory condition being
satisfied in the preceding year.
However, since the supplier of hotel accommodation service has
not supplied any unit of accommodation having value of supply
more than Rs. 7500/- per unit per day or equivalent in the
financial year 2025-26, the premises would not be mandatorily a
specified premises for the next financial year 2026-27. However,
in view of the revised definition of specified premises, the
supplier can declare the premises to be a specified premises by
filing a declaration as per Annexure VII. If he chooses to not file
any declaration, then, by default he would not be a specified
premises for the year 2026-27, as he does not satisfy the
mandatory condition. There is no requirement to file any
declaration to the effect that the premises is not a specified
premises in such cases.
25.
For the financial year
2025-26, I filed an
opt-in declaration,
declaring my
premises as specified
premises for the said
financial year, and for
subsequent years.
However, I did not
supply any unit of
accommodation
having value of
supply more than
Rs. 7500 in FY 2025-
26.
I do not want my
premises to be a
‘specified premises’
for FY 2026-27. What
am I required to do?
Even though you did not supply any unit of accommodation
having value of supply more than Rs 7500 in FY 2025-26, you
will not automatically revert to not being a ‘specified premises’
for FY 2026-27, since you had filed an ‘opt-in declaration’ for FY
2025-26. In this case, you will have to file an opt-out declaration
for FY 2026-27, between 1st January, 2026 and 31st March, 2026.
26.
Is it mandatory that I
should file my
declaration for next
financial year before
31st March of the
preceding financial
year?
Yes. For a registered supplier of hotel accommodation services,
the declarations have to be filed within the time period of 1st
January, to 31st March of the preceding financial year. No grace
period is given for filing the declaration. The timelines are to be
strictly adhered to. The status on 31st March, would be taken as
the final declaration.
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27.
Where are the
declarations
(Annexure VII, VIII
and IX) available?
Apart from the Notifications, the declaration forms have also been
made available on the CBIC website under Trade Facilitation >
Improving Ease of Doing Business (https://www.cbic.gov.in/
/entities/cbic-content-mst/MTE5)
28.
Who will give the
acknowledgment for
the declaration filed?
Dated acknowledgment shall be given by the jurisdictional
authority on receipt of declaration forms submitted by the
suppliers of hotel accommodation service.
At the time of submission of declaration form, jurisdictional
authorities may only verify the completeness of the declaration
and issue dated acknowledgement, without scrutinizing other
aspects of the declaration, including whether the taxpayer is
eligible to file the declaration or not. The declaration may be
treated as filed on ‘self-assessment’ basis.
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26
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 1
(EXTRAORDINARY)
07TH APRIL, 2025
www.goaprintingpress.gov.in
Published by the Director, Printing & Stationary,
Government Printing Press,
Mahatma Gandhi Road, Panaji-Goa 403 001.
Price—Rs. 12.00
PRINTED AT GOVERNMENT PRINTING PRESS, PANAJI-GOA—16/80-04/2025.