GST Registration
in Puducherry —
Union Territory GST Experts

Puducherry is a Union Territory (UT) governed directly by the Central Government — not a State. For GST purposes, Puducherry has its own code: 34 (not to be confused with Tamil Nadu's 33). Every GST-registered business in Puducherry gets a GSTIN starting with 34. Puducherry has four separate enclaves — Puducherry (main), Karaikal (Tamil Nadu-surrounded), Mahe (Kerala-surrounded), and Yanam (Andhra Pradesh-surrounded) — but ALL fall under the same UT GST code 34. This means: a business with registered office in Puducherry town and a branch in Karaikal may be treated as one UT entity for GST purposes if the branches share the same PAN and are considered the same legal entity. For separate legal entities in different enclaves: separate GST registrations needed. For supplies between Puducherry UT and any other state/UT: IGST applies (even when selling to neighbouring Tamil Nadu). For supplies within Puducherry UT (enclave to enclave): CGST + UGST applies. Sirus Infotech specialises in advising Puducherry multi-enclave businesses on the correct single vs multiple registration approach.

Yes — Puducherry's tourism economy is one of the most active in South India, and GST compliance is critical for White Town's heritage hospitality sector. GST for Puducherry tourism businesses: Hotels and guesthouses with room tariff below ₹1,000/night — 0% GST (exempt). Hotels with room tariff ₹1,001–₹7,500/night — 12% GST. Hotels with room tariff above ₹7,500/night — 18% GST. Restaurant GST in standalone restaurants or those in non-AC hotels: 5% GST (without ITC). Restaurant in AC hotel with room tariff above ₹7,500: 18% GST (with ITC). Tour operators in Puducherry: 5% GST on tour packages sold. For tourism businesses above ₹20 lakhs annual service turnover: mandatory GST registration. Most established White Town hotels and heritage restaurants far exceed this threshold — making GST registration both mandatory and strategically important for foreign tourist billing compliance. Sirus Infotech has registered 60+ Puducherry tourism and hospitality businesses.

Puducherry's Fishing Harbour is a major commercial fishing hub — with a large trawler fleet, seafood processing units, cold storage facilities, and significant export activity. GST on Puducherry fisheries: Fresh, chilled fish sold directly by fishermen at markets — 0% GST (completely exempt). The fishermen themselves typically don't need GST registration. Seafood processors and packagers with annual processing turnover above ₹40 lakhs — GST registration required. GST rate on processed/packaged seafood: 5% on most processed fish products. Seafood exporters (prawns, shrimp, squid, fish fillets to Japan, EU, USA) — FSSAI Central License is mandatory for exports, and GST registration with LUT (Letter of Undertaking) is required for zero-rated exports. With LUT: no IGST charged on export shipments. Without LUT: pay 5% IGST and claim refund later — which significantly impacts cash flow. Sirus Infotech has registered 30+ Puducherry fisheries businesses and handles FSSAI + GST + LUT as a bundled export compliance package for Puducherry seafood exporters.

Auroville — the international township 8 km from Puducherry city — has a unique blend of charitable and commercial activities that creates complex GST questions. Auroville Foundation itself: as a statutory body under the Auroville Foundation Act 1988, has certain Central Government-related exemptions — but commercial units within Auroville are separate. Commercial entities within Auroville: Auroville's bakeries, restaurants, cafés, guest houses, handicraft shops, and wellness centres selling to the public are commercial businesses — these need GST registration if annual turnover exceeds applicable thresholds. Auroville handicraft exporters (leather goods, handloom, jewelry, organic products): GST registration with LUT for zero-rated export supply is recommended — this is one of the most important GST applications for Auroville's export-oriented units. Organic food producers in Auroville selling nationally through distributors or e-commerce: above ₹40L annual sales — GST registration required. Auroville yoga and wellness centres: service threshold of ₹20L applies. Sirus Infotech advises Auroville-affiliated commercial businesses on their specific GST obligations with sensitivity to the unique Auroville operating environment.

Puducherry is famous for its lower alcohol prices — a legacy of its French colonial tax structure and Union Territory status. This creates unique GST considerations: Alcohol for human consumption (beer, wine, spirits, IMFL) is specifically EXCLUDED from GST — it continues to be taxed under Puducherry Excise duty, not GST. This means: Puducherry's wine shops and liquor retailers do NOT charge GST on alcohol sold — alcohol invoices should show Excise duty, not GST. The retail shop itself may need GST registration if it also sells non-alcohol taxable goods (snacks, soft drinks, mixers) above the ₹40L goods threshold. For restaurants serving alcohol alongside food: the food and non-alcoholic items attract GST at 5% or 18% as applicable, while alcohol is separately charged with Excise and service charge. Puducherry bars and clubs: food and non-alcoholic beverages attract GST; alcohol is under Excise. This mixed-tax billing model is unique to Puducherry's hospitality sector. Sirus Infotech correctly advises Puducherry hospitality businesses on the precise demarcation between GST and Excise in their billing systems — a nuance that generic GST consultants often get wrong.

Yes — Puducherry's quality of life, heritage ambience, and growing internet infrastructure have made it a popular base for freelancers and digital nomads, both Indian nationals and foreign nationals working remotely. Freelancers providing professional services (UX design, content writing, software development, consulting, digital marketing, photography) with annual income above ₹20 lakhs: mandatory GST registration in Puducherry under the service threshold. Freelancers working with international clients (very common in Puducherry's expat and digital nomad community): if annual foreign income exceeds ₹20L, GST registration is mandatory. However, services exported to foreign clients qualify for zero-rated GST under the LUT mechanism — meaning you don't charge GST on international invoices. This is a significant financial benefit: export service income remains tax-efficient. Foreign nationals (non-resident Indians, expats) running businesses from Puducherry: tax residency status determines GST applicability — our experts advise on the exact threshold for non-resident business operators. GST enables Puducherry freelancers to: issue proper tax invoices, claim ITC on business expenses (laptop, subscriptions, coworking space), and work with Indian corporate clients who need GSTIN for their ITC claims. Sirus Infotech has registered 50+ Puducherry freelancers and digital nomads for GST and provides LUT applications alongside registration for international client-serving professionals.

Puducherry, as a Union Territory, follows the same GST threshold rules as general category states: Goods suppliers must register if annual turnover exceeds ₹40 lakhs. Service providers must register above ₹20 lakhs annual service income. E-commerce sellers on Amazon, Flipkart, or Meesho from Puducherry must register for GST regardless of turnover — this is mandatory for ALL e-commerce sellers. Interstate suppliers (selling goods or services to customers in Tamil Nadu, Kerala, Andhra Pradesh, Karnataka, or any other state/UT) must register regardless of turnover — even if annual sales are below ₹40 lakhs. Casual taxable persons (temporary businesses at festivals, exhibitions, trade fairs in Puducherry): must register for GST with a temporary registration before commencing supply. For businesses in all four Puducherry enclaves (Puducherry, Karaikal, Mahe, Yanam): the same UT thresholds apply. Sirus Infotech advises all Puducherry businesses on the exact GST threshold applicable to their specific business type, supply category, and multi-enclave operations.