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of <h1>Karnataka Amends GST Notification: Changes to Hotel Accommodation Services and New Declaration Annexures Effective April 2025</h1> The Government of Karnataka has issued a notification amending the previous Notification (11/2017) to implement the 55th GST Council's recommendations. Effective April 1, 2025, changes include the omission of clause (xxxv) and the revision of clause (xxxvi) defining 'specified premises' for hotel accommodation services. The amendments introduce new annexures for declarations: Annexure VII for registered persons, Annexure VIII for new registrants, and Annexure IX for opting out. These declarations must be filed with the jurisdictional GST authority, specifying whether premises are designated as 'specified' for the financial year, with provisions for continuation or change in subsequent years.
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