GST exemption notification clarifies hotel accommodation premises and expands registration applications to include additional business locations. The Assam Goods and Services Tax exemption notification is amended by inserting explanations in paragraph 4, clause (xxxvi). Premises means the place from which hotel accommodation services are supplied or are to be supplied. For sub-clause (c), a person applying for registration includes a person applying to amend registration to declare an additional place of business.
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GST exemption notification clarifies hotel accommodation premises and expands registration applications to include additional business locations.
The Assam Goods and Services Tax exemption notification is amended by inserting explanations in paragraph 4, clause (xxxvi). Premises means the place from which hotel accommodation services are supplied or are to be supplied. For sub-clause (c), a person applying for registration includes a person applying to amend registration to declare an additional place of business.
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