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of <h1>Government revises GST rules defining 'specified premises' for hotels and adds opt-in/opt-out declaration Annexures effective April 1, 2025</h1> The government amends a prior commercial taxes notification under the Tamil Nadu GST Act to (i) omit a prior clause and replace another with a new definition of 'specified premises' for hotel accommodation: premises that in the preceding financial year supplied any unit of accommodation exceeding Rs.7,500 per unit per day, or that are declared as specified by a registered supplier or by a registration applicant; (ii) inserts opt-in and opt-out declaration Annexures governing timing and form of declarations (opt-in between 1 Jan-31 Mar of the preceding year or within 15 days of registration acknowledgment; opt-out same Jan-Mar window). Changes take effect 1 April 2025 and Annexures from 16 Jan 2025.
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