Starting April 1, 2025, restaurants within hotels charging room rents exceeding ₹7,500 per day will be subject to an 18% Goods and Services Tax (GST) with input tax credit (ITC). The Central Board of Indirect Taxes and Customs (CBIC) has classified such establishments as 'specified premises.' This marks a shift from the previous 'declared tariff' system to taxation based on the actual transaction value. ​