Specified premises designation for hotel accommodation clarified; opt-in and opt-out declaration regime introduced for annual application. The notification replaces the definition of 'specified premises' for hotel accommodation suppliers to include premises with preceding-year unit accommodation values exceeding seven thousand five hundred rupees per unit per day, premises declared as specified by a registered supplier between 1 January and 31 March of the preceding financial year, and premises declared as specified by a registration applicant within fifteen days of acknowledgement. It inserts Annexures VII-IX prescribing opt-in and opt-out declaration forms and requires separate filing per premises, with declarations continuing across financial years unless altered.
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Specified premises designation for hotel accommodation clarified; opt-in and opt-out declaration regime introduced for annual application.
The notification replaces the definition of "specified premises" for hotel accommodation suppliers to include premises with preceding-year unit accommodation values exceeding seven thousand five hundred rupees per unit per day, premises declared as specified by a registered supplier between 1 January and 31 March of the preceding financial year, and premises declared as specified by a registration applicant within fifteen days of acknowledgement. It inserts Annexures VII-IX prescribing opt-in and opt-out declaration forms and requires separate filing per premises, with declarations continuing across financial years unless altered.
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