March 16, 2026
Submitted By: Saurabh Kesarwani
FAQs on ‘Restaurant Service’ supplied at ‘Specified Premises’-reg._GST
This FAQ will help to understand the GST provisions applicable to restaurant services supplied at specified premises, including tax rates, eligibility conditions, and compliance requirements, as clarified under the Goods and Services Tax framework by the GST Council. CBIC-190354/63/2023-TO(TRU-II)-CBEC_notified vide notification Nos. 05/2025-Central Tax (Rate), 06/2025-Central Tax (Rate), and 08/2025-Central Tax (Rate), dated 16.01.2025
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