Specified premises definition enables hotel suppliers to opt in or out affecting GST classification and registration declarations. Amendment revises the State Tax (Rate) notification to redefine specified premises for hotel accommodation GST treatment, covering premises meeting a value threshold in the preceding financial year, registered suppliers filing an opt-in in the prescribed pre financial year window, and applicants filing an opt-in shortly after registration acknowledgment. It inserts Annexures VII-IX prescribing opt-in and opt-out declaration formats, mandatory fields, per premises filing requirements, and the continuing effect of declarations across financial years until superseded.
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 definition enables hotel suppliers to opt in or out affecting GST classification and registration declarations.
Amendment revises the State Tax (Rate) notification to redefine specified premises for hotel accommodation GST treatment, covering premises meeting a value threshold in the preceding financial year, registered suppliers filing an opt-in in the prescribed pre financial year window, and applicants filing an opt-in shortly after registration acknowledgment. It inserts Annexures VII-IX prescribing opt-in and opt-out declaration formats, mandatory fields, per premises filing requirements, and the continuing effect of declarations across financial years until superseded.
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