Frequently asked questions on ‘Restaurant Services’ supplied at ‘Specified Premises’
The ("CBIC") has issued frequently asked questions (‘FAQ’) on the taxation of Restaurant services and has clarified following:
• Specified premises have been clarified as the premises providing ‘hotel accommodation services’ where the value of supply of any unit of accommodation is more than INR 7500/- per unit per day or equivalent during the preceding financial year (‘FY’).
