Hotel accommodation exemption clarification defines premises and extends registration applications to additional place of business amendments. Amendment to the Assam Goods and Services Tax rate notification inserts interpretative explanations in paragraph 4, clause (xxxvi), governing the exemption or concessional treatment applicable to hotel accommodation services. The first explanation defines 'premises' as the place from which hotel accommodation services are supplied or are to be supplied, linking the relevant premises to the supply location for the purpose of the clause. The second explanation expands 'a person applying for registration' to include a person seeking amendment of registration to declare an additional place of business.