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of <h1>Simplified GST Rules Update: Clarifying Hotel Accommodation Service Classifications and Premises Declaration Procedures</h1> The notification amends the Nagaland Goods and Services Tax Act, modifying definitions and procedures for classifying 'specified premises' in hotel accommodation services. It introduces new annexures for opt-in and opt-out declarations, allowing registered persons and new applicants to declare premises as specified or non-specified for a financial year, with specific filing timelines and conditions.
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