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of <h1>Puducherry Revises GST Rules for Hotel Accommodation, New Declarations Required for Units Above 7,500 Daily.</h1> The Government of Puducherry has amended Notification No. 11/2017-Puducherry GST (Rate) through Notification No. 05/2025, effective from April 1, 2025. The amendment revises the definition of 'Specified premises' for hotel accommodation services, requiring declarations for premises with accommodation valued above 7,500 rupees per unit per day. New annexures introduce opt-in and opt-out declaration formats for registered persons and applicants, specifying deadlines for filing these declarations. These changes aim to streamline the process of declaring premises as specified or not, impacting the GST obligations of hotel accommodation providers.
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