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Taxation Himachal Pradesh Ministry of Finance Himachal Pradesh Goods and Services Tax Act, 2017

Government of Himachal Pradesh issues a notification regarding an amendment to the previously published notification pertaining to the rate of GST on intra-state supply of services

15-Feb-2025 | Notification No. 05/2025-State Tax (Rate)

Government of Himachal Pradesh has issued a notification regarding an amendment to the previously published notification pertaining to the rate of GST on intra-state supply of services, effective from 01st April, 2025.

By virtue of notification:

- Amendment in Para 4 of Explanation, wherein clause (35) has been omitted related to the definition of declared tariff, effective from 01st April, 2025.

- Substitution of the definition of 'specified premises' mentioned in clause (36), which indicates that:

(a) High-Value Accommodation: Premises offering rooms valued above Rs. 7,500 per unit per day or equivalent in the preceding financial year are considered 'specified premises.'

(b) Declaration by Existing Hotels: Hotels can declare themselves as 'specified premises' between January 1st and March 31st of the preceding financial year, enabling them to opt for an 18% GST rate with ITC for restaurant services, regardless of room rates.

(c) Declaration by New Hotels: New hotels applying for GST registration can declare themselves as 'specified premises' within 15 days of acknowledgment of their registration application.

The above-mentioned definition is also effective from April 1st, 2025.

- Addition of new annexures in relation to the declaration provided by hotel accommodation providers.

For more information, please refer to the specified document.

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