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of <h1>Amendment Redefines 'Specified Premises' for Hotel Accommodation Services Under GST from April 1, 2025</h1> The notification amends the earlier State Tax (Rate) Notification by redefining 'specified premises' for hotel accommodation services effective April 1, 2025. A specified premises includes those where the supplier provided accommodation exceeding ₹7,500 per unit per day in the previous financial year or where a registered person or applicant files a declaration within prescribed timelines declaring the premises as specified. New annexures introduce formats for opt-in declarations by registered persons and applicants, and an opt-out declaration for registered suppliers, allowing premises to be designated or withdrawn as specified premises for a financial year. These declarations must be filed annually between January 1 and March 31 of the preceding financial year and apply for the entire year unless changed by subsequent declarations. The amendments aim to regulate classification and declaration of premises for GST purposes under the Delhi Goods and Services Tax Act, 2017.
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