GST
The CBIC has issued a notification to substitute definition of “Specified Premises” in the explanation (c) to section 9(4)(iv) of CGST Act 2017, as follows:
“specified premises” has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number11/2017-Central Tax (Rate) dated 28.06.2017.
The notification shall be effective from 01.04.2025.
[Notification No. 08/2025-Central Tax (Rate) dated 16.01.2025]
