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of <h1>Amendment to Hotel Accommodation Tax Rules: Annual Opt-In/Out Declarations Required Under GST Act Section 15</h1> The government has amended the state tax notification related to hotel accommodation services, effective from April 1, 2025, redefining 'specified premises' as those providing accommodation above a certain value or declared as such by the supplier. Registered persons supplying hotel accommodation must file an opt-in declaration annually between January 1 and March 31 of the preceding financial year to classify premises as specified, with provisions for new registrants to declare upon registration. An opt-out declaration is also provided for registered suppliers wishing to revoke the specified status. These declarations apply to the entire financial year and subsequent years unless changed by a further declaration. The amendments include detailed formats for these declarations to be submitted to the jurisdictional GST authority, ensuring clarity and compliance in the classification and taxation of hotel accommodation services under the Jharkhand Goods and Services Tax Act, 2017.
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