[Opinion] Analysing Changes to the Definition of Specified Premises, New Ambiguities, and Its Implications

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  • Last Updated on 25 January, 2025

Specified Premises

CPA CA Rajesh Kumar Khandelwal – [2025] 170 taxmann.com 575 (Article)

In this article, I have attempted to analyse Notification No. 5/2025 Central Tax (Rate) dated January 16, 2025, issued by the central government which has amended the definition of “specified premises” in Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017.

After the analysis a question arises whether the definition of “Specified Premises” needs to be suitably amended.

The reasoning behind the above question is given in the subsequents part of this article.

Notification Number 05/2015 Central Tax (Rate) dated 16th January, 2025

On the 16th of January, 2025, the Central Government, issued Notification No. 05/2025- Central Tax (Rate) effective from the 1st day of April 2025,-

By this notification, the central government has deleted the definition of declared tariff which was given in explanation of paragraph 4.

Further, the definition of “Specified premises” is substituted. The new definition is given below:-

Clause (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

(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;”;

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