Digital Goa, April 10 – A revised GST framework for restaurant services provided within ‘specified premises’—namely, hotels with any room priced at Rs 7,500 or more—has come into effect from April 1, 2025. Under this change, such restaurants will now attract 18% GST with Input Tax Credit (ITC), while standalone restaurants continue under the 5% rate without ITC. To clarify the implementation, the Goods and Services Tax Network (GSTN) has released a set of Frequently Asked Questions (FAQs), approved by the Central GST Implementation Committee (GIC) and circulated via Trade Circular to all states, registered taxable persons, and authorities under the Central and Goa GST Acts and the same have been notified by Finance Dept of Goa govt for the benefit of Taxable Persons and Jurisdictional Tax Authorities in the State.
Notification https://goaprintingpress.gov.in/downloads/2526/2526-1-SII-EOG-1.pdf
