This notification amends the explanation in Notification No. 8/2017–Integrated Tax (Rate) to revise the definition of “specified premises” for hotel accommodation services. It introduces objective criteria based on room tariff exceeding ₹7,500 per unit per day or declaration-based opt-in by registered persons or applicants for registration. It also inserts new annexures prescribing formats for opt-in and opt-out declarations, thereby standardising compliance and ensuring clarity in rate applicability.

Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).