{"id":72447,"date":"2025-08-29T08:56:29","date_gmt":"2025-08-29T03:26:29","guid":{"rendered":""},"modified":"2025-08-29T08:56:29","modified_gmt":"2025-08-29T03:26:29","slug":"hotel-not-a-specified-premises-for-fy-2025-26-as-per-rs-7-500-per-room-threshold-walk-in-restaurant-services-taxable-at-ordinary-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72447","title":{"rendered":"Hotel not a specified premises for FY 2025-26 as per Rs.7,500 per-room threshold; walk-in restaurant services taxable at ordinary rate"},"content":{"rendered":"<p>Hotel not a specified premises for FY 2025-26 as per Rs.7,500 per-room threshold; walk-in restaurant services taxable at ordinary rate<br \/>Case-Laws<br \/>GST<br \/>The AAR held that the applicant&#39;s hotel will not qualify as a &#8220;specified premises&#8221; for FY 2025-26 because, for FY 2024-25, the per-room combined charge under the American or Continental Plan did not exceed Rs.7,500 per day; accordingly restaurant services to walk-in guests remain taxable under the ordinary rate applicable to standalone rest<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92049\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hotel not a specified premises for FY 2025-26 as per Rs.7,500 per-room threshold; walk-in restaurant services taxable at ordinary rateCase-LawsGSTThe AAR held that the applicant&#8217;s hotel will not qualify as a &#8220;specified premises&#8221; for FY 2025-26 because, fo<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72447","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72447","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72447"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72447\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}