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    <title>Rates for supply of services under CGST Act - Amendment to the explanation meaning of &quot;Declared Tariff&quot; and &quot;Specified Premises&quot; -Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.</title>
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    <description>The notification redefines &quot;Specified premises&quot;, effective 1 April 2025, to include premises meeting a prior year per unit accommodation value threshold, premises for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, and premises for which an applicant files an opt in within fifteen days of registration acknowledgement; it prescribes separate Annexure VII-IX templates for opt in and opt out declarations to be filed before the jurisdictional GST authority, each declaration to be filed separately for each premises.</description>
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      <description>The notification redefines &quot;Specified premises&quot;, effective 1 April 2025, to include premises meeting a prior year per unit accommodation value threshold, premises for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, and premises for which an applicant files an opt in within fifteen days of registration acknowledgement; it prescribes separate Annexure VII-IX templates for opt in and opt out declarations to be filed before the jurisdictional GST authority, each declaration to be filed separately for each premises.</description>
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