GST Rate on Hotel
The GST rate on hotel is 5%, under SAC code 996311 (room or accommodation services by hotels). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for hotel
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- SAC code on the invoice: 996311
- Also covers: accommodation, room booking, hotel stay
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on hotel
- Taxable value: ₹10,000
- GST (5%): ₹500
- Within state: ₹250 CGST + ₹250 SGST
- To another state: ₹500 IGST
- Invoice total: ₹10,500
FAQs about GST on hotel
What is the GST rate on hotel?
The GST rate on hotel is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Hotel falls under SAC code 996311.
What is the HSN code for hotel?
Hotel falls under SAC code 996311, which covers room or accommodation services by hotels. Show this code on every GST tax invoice line for hotel.