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Specified premises under Andhra Pradesh GST revised for hotel accommodation, with new opt-in and opt-out declaration rules. Amends the Andhra Pradesh GST notification on hotel accommodation service by revising the definition of specified premises from 1 April 2025. The amended definition applies to premises meeting the prescribed value threshold, or premises covered by opt-in declarations filed by a registered supplier or a registration applicant within the specified time limits. It also inserts declaration formats for opt-in and opt-out treatment, requiring separate filing for each premises and providing continuing effect unless a contrary declaration is later filed.
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Specified premises under Andhra Pradesh GST revised for hotel accommodation, with new opt-in and opt-out declaration rules.
Amends the Andhra Pradesh GST notification on hotel accommodation service by revising the definition of specified premises from 1 April 2025. The amended definition applies to premises meeting the prescribed value threshold, or premises covered by opt-in declarations filed by a registered supplier or a registration applicant within the specified time limits. It also inserts declaration formats for opt-in and opt-out treatment, requiring separate filing for each premises and providing continuing effect unless a contrary declaration is later filed.
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