GST on Hotel room charges

GST on hotel room charges, 26 October 2026: 5% / 18%. GST is paid by the supplier (forward charge); no reverse-charge entry applies today. The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.

Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.

GST rate today

Entries in force on 26 October 2026:

• 18% — Other hotel and food services have GST at 18%. One example is hotel rooms above ₹7,500 a day. Another is restaurants or catering in a hotel where any room costs more than ₹7,500 a day. The same goes for restaurants or catering in a hotel that has chosen to pay 18%. (15/2025-CT(R), entry 7(vi), from 22 September 2025)
• 5% — Hotel rooms charged up to ₹7,500 per day have GST at 5%, with no input tax credit. (15/2025-CT(R), entry 7(i), from 22 September 2025)
• 5% — A restaurant has GST at 5% with no input tax credit. This rate does not apply if it is inside a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(ii), from 1 October 2019)
• 5% — Outdoor catering has GST at 5% with no input tax credit. This rate does not apply if the caterer or event is in a hotel with any room above ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(iv), from 1 October 2019)
• 5% — Outdoor catering together with a hall, pandal or shamiana on rent has GST at 5% with no input tax credit. This rate does not apply if it is in a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(v), from 1 October 2019)

No GST (exemptions in force)

• Nil — No GST on accommodation costing up to ₹20,000 per person per month, if given for at least 90 days in a row. (4/2024-CT(R), entry 12A, from 15 July 2024)
• Nil — No GST on conducting religious ceremonies, or renting space at a public religious place run by a registered trust, unless rooms cost ₹1000+/day, halls ₹10,000+/day or shops ₹10,000+/month. (7/2021-CT(R), entry 13, from 1 October 2021)

Who pays the GST (reverse charge)

No reverse-charge entry covers this service today, so the supplier charges GST on the invoice (forward charge).

Period by period since 1 July 2017

Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.

1 July 2017 – 14 November 2017

• 28% — If a hotel or guest house room's declared tariff is ₹7,500 or more per day, GST is 28%. (11/2017-CT(R), entry 7(viii), from 1 July 2017)
• 18% — Other accommodation, food and drink services not covered by the other items in this group have GST at 18%. (11/2017-CT(R), entry 7(ix), from 1 July 2017)
• 18% — If a hotel or guest house room's declared tariff is ₹2,500 or more but under ₹7,500 per day, GST is 18%. (11/2017-CT(R), entry 7(vi), from 1 July 2017)
• 18% — If you rent out a hall, hotel, club, pandal or shamiana for a function along with food, drinks or other goods, GST is 18%. (11/2017-CT(R), entry 7(vii), from 1 July 2017)
• 12% — If a hotel or guest house room's declared tariff is ₹1,000 or more but under ₹2,500 per day, GST is 12%. (11/2017-CT(R), entry 7(ii), from 1 July 2017)
• Nil — Conducting religious ceremonies has no GST; so does renting space at a trust-run religious place, except rooms at ₹1,000+/day, halls at ₹10,000+/day or shops at ₹10,000+/month. (12/2017-CT(R), entry 13, from 1 July 2017)
• Nil — Hotel, guest house or lodge rooms with a declared tariff below ₹1,000 per day have no GST. (12/2017-CT(R), entry 14, from 1 July 2017)

15 November 2017 – 26 July 2018

• 28% — If a hotel or guest house room's declared tariff is ₹7,500 or more per day, GST is 28%. (11/2017-CT(R), entry 7(viii), from 1 July 2017)
• 18% — Food and drinks served by a restaurant inside a hotel or lodging place where any room's declared rate is ₹7,500 or more per day. (46/2017-CT(R), entry 7(iii), from 15 November 2017)
• 18% — Other accommodation, food and drink services not covered by the lower-rate entries; ordinary restaurants outside ₹7,500-plus hotels stay at 5% without input tax credit. (46/2017-CT(R), entry 7(ix), from 15 November 2017)
• 18% — If a hotel or guest house room's declared tariff is ₹2,500 or more but under ₹7,500 per day, GST is 18%. (11/2017-CT(R), entry 7(vi), from 1 July 2017)
• 18% — If you rent out a hall, hotel, club, pandal or shamiana for a function along with food, drinks or other goods, GST is 18%. (11/2017-CT(R), entry 7(vii), from 1 July 2017)
• 12% — If a hotel or guest house room's declared tariff is ₹1,000 or more but under ₹2,500 per day, GST is 12%. (11/2017-CT(R), entry 7(ii), from 1 July 2017)
• 5% — Food and drinks from a restaurant, mess or canteen (dine-in or takeaway), not inside a hotel with rooms of ₹7,500+ a day, with no input tax credit taken. (46/2017-CT(R), entry 7(i), from 15 November 2017)
• Nil — Conducting religious ceremonies has no GST; so does renting space at a trust-run religious place, except rooms at ₹1,000+/day, halls at ₹10,000+/day or shops at ₹10,000+/month. (12/2017-CT(R), entry 13, from 1 July 2017)
• Nil — Hotel, guest house or lodge rooms with a declared tariff below ₹1,000 per day have no GST. (12/2017-CT(R), entry 14, from 1 July 2017)

27 July 2018 – 31 December 2018

• 28% — If a hotel or guest house room charge is ₹7,500 or more per day, GST is 28%. (13/2018-CT(R), entry 7(viii), from 27 July 2018)
• 18% — Food and drinks served by a restaurant inside a hotel or lodging place where any room's declared rate is ₹7,500 or more per day. (46/2017-CT(R), entry 7(iii), from 15 November 2017)
• 18% — Other accommodation, food and drink services not covered by the lower-rate entries; ordinary restaurants outside ₹7,500-plus hotels stay at 5% without input tax credit. (46/2017-CT(R), entry 7(ix), from 15 November 2017)
• 18% — If a hotel or guest house room charge is ₹2,500 or more but under ₹7,500 per day, GST is 18%. (13/2018-CT(R), entry 7(vi), from 27 July 2018)
• 18% — If you rent out a hall, hotel, club, pandal or shamiana for a function along with food, drinks or other goods, GST is 18%. (11/2017-CT(R), entry 7(vii), from 1 July 2017)
• 12% — If a hotel or guest house room charge is ₹1,000 or more but under ₹2,500 per day, GST is 12%. (13/2018-CT(R), entry 7(ii), from 27 July 2018)
• 5% — Restaurants, messes, canteens and institution canteens (dine-in or takeaway) charge 5% GST with no input tax credit, unless in a hotel with rooms of ₹7,500+/day. (13/2018-CT(R), entry 7(i), from 27 July 2018)
• Nil — Conducting religious ceremonies has no GST; so does renting space at a trust-run religious place, except rooms at ₹1,000+/day, halls at ₹10,000+/day or shops at ₹10,000+/month. (12/2017-CT(R), entry 13, from 1 July 2017)
• Nil — Hotel, guest house or lodge rooms charged below ₹1,000 per day have no GST. (14/2018-CT(R), entry 14, from 27 July 2018)

1 January 2019 – 30 September 2019

• 28% — If a hotel or guest house room charge is ₹7,500 or more per day, GST is 28%. (13/2018-CT(R), entry 7(viii), from 27 July 2018)
• 18% — Food and drinks served by a restaurant inside a hotel or lodging place where any room's declared rate is ₹7,500 or more per day. (46/2017-CT(R), entry 7(iii), from 15 November 2017)
• 18% — Other accommodation, food and drink services not covered by the lower-rate entries; ordinary restaurants outside ₹7,500-plus hotels stay at 5% without input tax credit. (46/2017-CT(R), entry 7(ix), from 15 November 2017)
• 18% — If a hotel or guest house room charge is ₹2,500 or more but under ₹7,500 per day, GST is 18%. (13/2018-CT(R), entry 7(vi), from 27 July 2018)
• 18% — If you rent out a hall, hotel, club, pandal or shamiana for a function along with food, drinks or other goods, GST is 18%. (11/2017-CT(R), entry 7(vii), from 1 July 2017)
• 12% — If a hotel or guest house room charge is ₹1,000 or more but under ₹2,500 per day, GST is 12%. (13/2018-CT(R), entry 7(ii), from 27 July 2018)
• 5% — When a restaurant, mess or canteen (not in a hotel with room tariff of ₹7,500 or more) serves food, GST is 5% with no input tax credit. (27/2018-CT(R), entry 7(i), from 1 January 2019)
• Nil — Conducting religious ceremonies has no GST; so does renting space at a trust-run religious place, except rooms at ₹1,000+/day, halls at ₹10,000+/day or shops at ₹10,000+/month. (12/2017-CT(R), entry 13, from 1 July 2017)
• Nil — Hotel, guest house or lodge rooms charged below ₹1,000 per day have no GST. (14/2018-CT(R), entry 14, from 27 July 2018)

1 October 2019 – 30 September 2021

• 18% — Food, drink or stay not covered by a lower rate has GST at 18%. One example is rooms above ₹7,500 a day. Another is restaurants in a hotel where any room costs more than ₹7,500 a day. The same goes for restaurants in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(vi), from 1 October 2019)
• 12% — When a hotel room costs above ₹1,000 and up to ₹7,500 per day, GST is 12%. (20/2019-CT(R), entry 7(i), from 1 October 2019)
• 5% — A restaurant has GST at 5% with no input tax credit. This rate does not apply if it is inside a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(ii), from 1 October 2019)
• 5% — Outdoor catering has GST at 5% with no input tax credit. This rate does not apply if the caterer or event is in a hotel with any room above ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(iv), from 1 October 2019)
• 5% — Outdoor catering together with a hall, pandal or shamiana on rent has GST at 5% with no input tax credit. This rate does not apply if it is in a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(v), from 1 October 2019)
• Nil — Conducting religious ceremonies has no GST; so does renting space at a trust-run religious place, except rooms at ₹1,000+/day, halls at ₹10,000+/day or shops at ₹10,000+/month. (12/2017-CT(R), entry 13, from 1 July 2017)
• Nil — When a hotel, guest house, club or campsite charges ₹1,000 or less per day for a room, there is no GST. (21/2019-CT(R), entry 14, from 1 October 2019)

1 October 2021 – 17 July 2022

• 18% — Food, drink or stay not covered by a lower rate has GST at 18%. One example is rooms above ₹7,500 a day. Another is restaurants in a hotel where any room costs more than ₹7,500 a day. The same goes for restaurants in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(vi), from 1 October 2019)
• 12% — When a hotel room costs above ₹1,000 and up to ₹7,500 per day, GST is 12%. (20/2019-CT(R), entry 7(i), from 1 October 2019)
• 5% — A restaurant has GST at 5% with no input tax credit. This rate does not apply if it is inside a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(ii), from 1 October 2019)
• 5% — Outdoor catering has GST at 5% with no input tax credit. This rate does not apply if the caterer or event is in a hotel with any room above ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(iv), from 1 October 2019)
• 5% — Outdoor catering together with a hall, pandal or shamiana on rent has GST at 5% with no input tax credit. This rate does not apply if it is in a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(v), from 1 October 2019)
• Nil — No GST on conducting religious ceremonies, or renting space at a public religious place run by a registered trust, unless rooms cost ₹1000+/day, halls ₹10,000+/day or shops ₹10,000+/month. (7/2021-CT(R), entry 13, from 1 October 2021)
• Nil — When a hotel, guest house, club or campsite charges ₹1,000 or less per day for a room, there is no GST. (21/2019-CT(R), entry 14, from 1 October 2019)

18 July 2022 – 14 July 2024

• 18% — Food, drink or stay not covered by a lower rate has GST at 18%. One example is rooms above ₹7,500 a day. Another is restaurants in a hotel where any room costs more than ₹7,500 a day. The same goes for restaurants in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(vi), from 1 October 2019)
• 12% — When a hotel room costs ₹7,500 or less per day, GST is 12%. (3/2022-CT(R), entry 7(i), from 18 July 2022)
• 5% — A restaurant has GST at 5% with no input tax credit. This rate does not apply if it is inside a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(ii), from 1 October 2019)
• 5% — Outdoor catering has GST at 5% with no input tax credit. This rate does not apply if the caterer or event is in a hotel with any room above ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(iv), from 1 October 2019)
• 5% — Outdoor catering together with a hall, pandal or shamiana on rent has GST at 5% with no input tax credit. This rate does not apply if it is in a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(v), from 1 October 2019)
• Nil — No GST on conducting religious ceremonies, or renting space at a public religious place run by a registered trust, unless rooms cost ₹1000+/day, halls ₹10,000+/day or shops ₹10,000+/month. (7/2021-CT(R), entry 13, from 1 October 2021)

15 July 2024 – 21 September 2025

• 18% — Food, drink or stay not covered by a lower rate has GST at 18%. One example is rooms above ₹7,500 a day. Another is restaurants in a hotel where any room costs more than ₹7,500 a day. The same goes for restaurants in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(vi), from 1 October 2019)
• 12% — When a hotel room costs ₹7,500 or less per day, GST is 12%. (3/2022-CT(R), entry 7(i), from 18 July 2022)
• 5% — A restaurant has GST at 5% with no input tax credit. This rate does not apply if it is inside a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(ii), from 1 October 2019)
• 5% — Outdoor catering has GST at 5% with no input tax credit. This rate does not apply if the caterer or event is in a hotel with any room above ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(iv), from 1 October 2019)
• 5% — Outdoor catering together with a hall, pandal or shamiana on rent has GST at 5% with no input tax credit. This rate does not apply if it is in a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(v), from 1 October 2019)
• Nil — No GST on accommodation costing up to ₹20,000 per person per month, if given for at least 90 days in a row. (4/2024-CT(R), entry 12A, from 15 July 2024)
• Nil — No GST on conducting religious ceremonies, or renting space at a public religious place run by a registered trust, unless rooms cost ₹1000+/day, halls ₹10,000+/day or shops ₹10,000+/month. (7/2021-CT(R), entry 13, from 1 October 2021)

22 September 2025 – in force

• 18% — Other hotel and food services have GST at 18%. One example is hotel rooms above ₹7,500 a day. Another is restaurants or catering in a hotel where any room costs more than ₹7,500 a day. The same goes for restaurants or catering in a hotel that has chosen to pay 18%. (15/2025-CT(R), entry 7(vi), from 22 September 2025)
• 5% — Hotel rooms charged up to ₹7,500 per day have GST at 5%, with no input tax credit. (15/2025-CT(R), entry 7(i), from 22 September 2025)
• 5% — A restaurant has GST at 5% with no input tax credit. This rate does not apply if it is inside a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(ii), from 1 October 2019)
• 5% — Outdoor catering has GST at 5% with no input tax credit. This rate does not apply if the caterer or event is in a hotel with any room above ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(iv), from 1 October 2019)
• 5% — Outdoor catering together with a hall, pandal or shamiana on rent has GST at 5% with no input tax credit. This rate does not apply if it is in a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. (20/2019-CT(R), entry 7(v), from 1 October 2019)
• Nil — No GST on accommodation costing up to ₹20,000 per person per month, if given for at least 90 days in a row. (4/2024-CT(R), entry 12A, from 15 July 2024)
• Nil — No GST on conducting religious ceremonies, or renting space at a public religious place run by a registered trust, unless rooms cost ₹1000+/day, halls ₹10,000+/day or shops ₹10,000+/month. (7/2021-CT(R), entry 13, from 1 October 2021)

SAC codes under 99631

• 996311 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
• 996312 Camp site services
• 996313 Recreational and vacation camp services

Full rate history

Check a code or a date

• Codes under this service and today's rate per code: SAC code page.
• Any other item or service: GST Rate Finder; tax on an amount: GST calculator.
• How to read the notification yourself: verify a GST rate. The rate on any past invoice date is in the free BooksOn HSN app.

GST on other services

• All services
• Transport charges (goods transport, GTA, freight)
• Cab, taxi and passenger transport
• Rent (rental charges for house, shop, office, land)
• Vehicle hire and rental (with driver)
• Security services (security guards)
• Manpower supply and labour charges
• Legal charges (advocate and lawyer fees)
• Consultancy and professional fees
• Courier charges
• Restaurant bills, food and catering
• Construction and works contract
• Repair and maintenance charges
• Job work charges
• Insurance premium
• Bank charges and loan processing fees
• Advertising charges
• Event management, pandal and shamiana
• Commission and brokerage

From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.