Specified premises under GST revised for hotel accommodation services, with new opt-in and opt-out declaration rules. The Uttarakhand GST notification amends the definition of 'specified premises' for hotel accommodation services from 1 April 2025. It covers premises meeting the preceding-year value threshold, premises opted in by a registered supplier within the prescribed period, and premises declared by a registration applicant within fifteen days of registration acknowledgment. It also introduces opt-in and opt-out declaration forms for registered persons and applicants, with separate filing required for each premises and continuing effect for later financial years unless changed by declaration.