Amendment in Notification No. 11/2017-Puducherry GST (Rate), dated 29th June, 2017 - 05/2025-Puducherry GST (Rate) - Puducherry SGST

Specified premises designation for hotel accommodation governs opt in and opt out declarations and annual applicability.

The notification redefines specified premises for hotel accommodation services to include premises exceeding a per unit per day value threshold in the preceding year, premises declared by registered persons via an opt in filed between 1 January and 31 March of the preceding financial year, and premises declared by registration applicants within fifteen days of registration acknowledgement. It inserts Annexures VII-IX prescribing opt in and opt out declaration formats and requires separate filings per premises; opt in declarations apply for the financial year and subsequent years unless superseded by an opt out.