Specified premises designation for hotel accommodation: standardized opt in/opt out declarations determine GST treatment for premises. The amendment substitutes the definition of specified premises, qualifying a premises as specified where prior year hotel accommodation supply exceeded the stated per unit threshold, or where a registered supplier or registration applicant files an opt in declaration within prescribed periods; it adds Annexures VII-IX prescribing opt in and opt out declaration forms, requires separate filings per premises, and sets filing windows and post registration timelines for the declarations.
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Provisions expressly mentioned in the judgment/order text.
Specified premises designation for hotel accommodation: standardized opt in/opt out declarations determine GST treatment for premises.
The amendment substitutes the definition of specified premises, qualifying a premises as specified where prior year hotel accommodation supply exceeded the stated per unit threshold, or where a registered supplier or registration applicant files an opt in declaration within prescribed periods; it adds Annexures VII-IX prescribing opt in and opt out declaration forms, requires separate filings per premises, and sets filing windows and post registration timelines for the declarations.
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