Rates for supply of services under UTGST Act - Amendment to the explanation meaning of 'Declared Tariff' and 'Specified Premises' - Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. - 05/2025 - Union Territory GST (UTGST) Rate

Specified premises classification allows hotel providers to opt in or out for GST rate applicability via prescribed declarations.

The amendment defines Specified premises to include premises that previously supplied hotel accommodation above a per-unit per-day value threshold, premises declared as specified premises by registered suppliers within the prescribed January-March window before the financial year, and premises declared as specified premises by registration applicants within fifteen days of registration acknowledgement; it inserts Annexures providing opt-in and opt-out declaration forms, requires separate filing per premises, makes declarations binding for the stated financial year and subsequent years until changed, and comes into force from the first day of April.