The GST rate for hotel rooms in India is a crucial aspect for both hoteliers and guests to understand. As per the GST Council, the rate for hotel rooms is determined based on the declared tariff. The GST rate for hotel rooms is 12% for rooms with a declared tariff of ₹1,000 to ₹7,499 per night and 18% for rooms with a declared tariff of ₹7,500 and above per night.
The HSN code for hotel rooms is 9963, and the SAC code is 996331. The effective date of the rate is July 1, 2017. The brief description of the goods/services is "accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes."
To calculate the GST amount for a hotel room, you can use the following calculator widget:
function calculateGST() { var basePrice = document.getElementById("base-price").value; var gstRate = 0.12; // 12% GST rate for hotel rooms with declared tariff of ₹1,000 to ₹7,499 per night if (basePrice >= 7500) { gstRate = 0.18; // 18% GST rate for hotel rooms with declared tariff of ₹7,500 and above per night } var gstAmount = basePrice * gstRate; document.getElementById("gst-amount").innerHTML = "The GST amount is: ₹" + gstAmount.toFixed(2); }The tax breakdown for hotel rooms in India is as follows:
| Declared Tariff | GST Rate | GST Amount |
|---|---|---|
| ₹1,000 to ₹7,499 per night | 12% | ₹120 to ₹899.88 per night |
| ₹7,500 and above per night | 18% | ₹1,350 and above per night |
Prior to the introduction of GST, the tax regime for hotel rooms in India was complex and varied across different states. The tax rates ranged from 4% to 20% depending on the state and the type of accommodation. With the introduction of GST, the tax rates have been streamlined, and the rates are now uniform across the country.
Here are some frequently asked questions regarding input tax credit and compliance for hotel rooms in India:
The input tax credit available for hotel rooms is the GST paid on the purchase of goods and services used in the provision of accommodation.
To claim input tax credit for hotel rooms, the hotelier must have a valid GST registration and must have paid the GST on the purchase of goods and services used in the provision of accommodation.
The compliance requirements for hotel rooms under GST include filing of GST returns, payment of GST, and maintenance of records and accounts.
Here are some compliance tips for hotel rooms in India:
There are certain special conditions and exemptions applicable to hotel rooms in India. For example, accommodation provided to foreign diplomats and officials is exempt from GST. Additionally, hotels with a declared tariff of less than ₹1,000 per night are exempt from GST.
| Special Condition/Exemption | Description |
|---|---|
| Exemption for foreign diplomats and officials | Accommodation provided to foreign diplomats and officials is exempt from GST. |
| Exemption for hotels with declared tariff of less than ₹1,000 per night | Hotels with a declared tariff of less than ₹1,000 per night are exempt from GST. |
In conclusion, the GST rate for hotel rooms in India is 12% for rooms with a declared tariff of ₹1,000 to ₹7,499 per night and 18% for rooms with a declared tariff of ₹7,500 and above per night. Hoteliers must ensure that they are paying the correct GST rate and are complying with the GST regulations. Guests must also be aware of the GST rate and the special conditions and exemptions applicable to hotel rooms.
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Declared tariff
