Notification 08/2025 updates the definition of “specified premises” under CGST, effective April 2025, aligning with previous tax regulations for consistency.
Notification 07/2025 modifies Union Territory Tax rates, specifying exemptions for body corporates and composition levy, effective January 2025.
Notification 07/2025 revises Integrated Tax rates by excluding body corporates from certain provisions under the GST framework, effective January 2025.
Notification 07/2025 amends Central Tax rates by specifying exclusions for body corporate and composition levy opt-ins under GST provisions, effective January 2025.
Notification 06/2025 amends Union Territory GST, exempting motor accident insurance and NSDC-approved training partners. Effective from April 1, 2025.
Notification 06/2025 updates integrated GST with exemptions for motor accident insurance and NSDC-approved training partners, effective April 1, 2025.
CBIC exempts GST on contributions by insurers to the Motor Vehicle Accident Fund for compensation to accident victims, effective from January 2025.
Union Territory GST Notification 05/2025 revises definitions and processes for declaring “specified premises” for hotels, introducing new declaration formats for compliance.
Notification 05/2025 revises GST rules for hotel premises. Includes updated “specified premises” definitions, declaration processes, and compliance requirements.
New GST amendments for hotel accommodation and restaurant services will be effective from April 1, 2025, linking rates to accommodation value and offering opt-in options.
