GST : FAQs to explain criteria, procedures, and GST implications for restaurant services supplied at specified premises The CBIC has issued FAQs to clarify the criteria for designating “specified premises” for restaurant services under GST, effective from 1 April 2025. The FAQs cover the definition of specified premises, eligibility criteria, applicable GST rates, and procedures for filing declarations. It also explains the ‘opt-in’ and ‘opt-out’ provisions, deadlines, and the GST treatment for services provided at specified and non-specified premises. (31.03.2025)

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FAQs to explain criteria, procedures, and GST implications for restaurant services supplied at specified premises

The CBIC has issued FAQs to clarify the criteria for designating “specified premises” for restaurant services under GST, effective from 1 April 2025. The FAQs cover the definition of specified premises, eligibility criteria, applicable GST rates, and procedures for filing declarations. It also explains the ‘opt-in’ and ‘opt-out’ provisions, deadlines, and the GST treatment for services provided at specified and non-specified premises.