Specified premises designation for hotel accommodation governs opt in and opt out declarations and annual applicability. The notification redefines specified premises for hotel accommodation services to include premises exceeding a per unit per day value threshold in the preceding year, premises declared by registered persons via an opt in filed between 1 January and 31 March of the preceding financial year, and premises declared by registration applicants within fifteen days of registration acknowledgement. It inserts Annexures VII-IX prescribing opt in and opt out declaration formats and requires separate filings per premises; opt in declarations apply for the financial year and subsequent years unless superseded by an opt out.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specified premises designation for hotel accommodation governs opt in and opt out declarations and annual applicability.
The notification redefines specified premises for hotel accommodation services to include premises exceeding a per unit per day value threshold in the preceding year, premises declared by registered persons via an opt in filed between 1 January and 31 March of the preceding financial year, and premises declared by registration applicants within fifteen days of registration acknowledgement. It inserts Annexures VII-IX prescribing opt in and opt out declaration formats and requires separate filings per premises; opt in declarations apply for the financial year and subsequent years unless superseded by an opt out.
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