GST Rate on Hotel Rooms

Everything you need to know about the GST taxation for Hotel Rooms in India, including HSN code 9963 and the exact tax breakdown.

Applicable GST Rate

Accommodation, food and beverage services

12% / 18%
HSN/SAC Code
9963
Tax Split (Intra-State)
Variable — see conditions below

Calculate GST on Hotel Rooms

Tax Amount: ₹0.00
Total Inclusive Price: ₹0.00

Understanding Hotel Rooms GST & HSN Code 9963

If you are dealing in Hotel Rooms, it is mandatory to apply the correct GST rate of 12% / 18% on your invoices. The government classifies this under the HSN/SAC code 9963.

When selling intra-state (within the same state), this tax is split equally into CGST and SGST. For inter-state sales, the full rate is charged as IGST.

Frequently Asked Questions

What is the exact GST rate on Hotel Rooms?
The applicable GST rate for Hotel Rooms is 12% / 18%.
What is the HSN code for Hotel Rooms?
The harmonized system code (HSN/SAC) for Hotel Rooms is 9963. It is mandatory to mention this code on tax invoices for B2B transactions.