Specified premises for hotel accommodation service now follows a revised opt-in and opt-out declaration framework. West Bengal GST amends the definition of specified premises for hotel accommodation service from 1 April 2025 and introduces opt-in and opt-out declaration formats. The revised framework applies to premises meeting the prescribed preceding-year supply threshold, or premises covered by declarations filed by registered suppliers or applicants for registration within the specified period. The declarations operate for the stated financial year and continue for later years until changed, and must be filed separately for each premises.
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Provisions expressly mentioned in the judgment/order text.
Specified premises for hotel accommodation service now follows a revised opt-in and opt-out declaration framework.
West Bengal GST amends the definition of specified premises for hotel accommodation service from 1 April 2025 and introduces opt-in and opt-out declaration formats. The revised framework applies to premises meeting the prescribed preceding-year supply threshold, or premises covered by declarations filed by registered suppliers or applicants for registration within the specified period. The declarations operate for the stated financial year and continue for later years until changed, and must be filed separately for each premises.
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