Hotels charging a room rent above Rs 7,500 a day at any time in any financial year will be considered 'specified premises' for the next fiscal and restaurant services provided inside such premises will attract 18 per cent GST with input tax credit, the CBIC said on Thursday. From April 1, 2025, the taxability of such restaurants which operate inside hotels will be on the basis of value of supply (transactional value). This would replace the concept of 'declared tariff' which included charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.