Specified Premises under GST – A Practical Interpretation for the Hospitality Industry-by CA Vishal Mehta 1. Why the Concept Exists In taxation, the challenge is often not about the tax rate itself, but about identifying when a higher rate should apply. The hospitality sector faced this exact issue under GST. Restaurants generally attract 5% GST without input tax credit, but restaurants operating inside premium hotels are taxed differently. To remove ambiguity, the GST framew