Amendment in Notification No. ERTS(T) 65/2017/11, dated 29th June, 2017 - 05/2025 -State Tax (Rate)

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<h1>Govt Amends GST Rules for Hotel Accommodation Services, Introduces New Opt-In/Opt-Out Declaration Mechanism for Specified Premises</h1> The Meghalaya government amended its GST notification, modifying the definition of 'specified premises' for hotel accommodation services. The amendment 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 between January and March of the preceding year.

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