What is the GST rate on Hotel Accommodation?

Hotel Accommodation attracts 18% GST. HSN code: 9963. Up to ₹7,500/night: 5% (without ITC). Above ₹7,500/night: 18%.

What is the HSN code for Hotel Accommodation?

The HSN (Harmonised System of Nomenclature) code for Hotel Accommodation is 9963. This code must be mentioned on GST invoices.

Is Hotel Accommodation taxable under GST?

Yes. Hotel Accommodation is taxable under GST at 18%. For intrastate supply, this is split as 9% CGST + 9% SGST. For interstate supply, 18% IGST applies.

Can I claim ITC on Hotel Accommodation?

Yes, if Hotel Accommodation is purchased for business purposes and the supplier has filed GSTR-1, you can claim ITC of 18% on the purchase. ITC is not available if the item is for personal use or falls under Section 17(5) blocked credits.

What is the GST rate on Hotel Accommodation?

Hotel Accommodation attracts 18% GST. HSN code: 9963. Up to ₹7,500/night: 5% (without ITC). Above ₹7,500/night: 18%.

What is the HSN code for Hotel Accommodation?

The HSN (Harmonised System of Nomenclature) code for Hotel Accommodation is 9963. This code must be mentioned on GST invoices.

Is Hotel Accommodation taxable under GST?

Yes. Hotel Accommodation is taxable under GST at 18%. For intrastate supply, this is split as 9% CGST + 9% SGST. For interstate supply, 18% IGST applies.

Can I claim ITC on Hotel Accommodation?

Yes, if Hotel Accommodation is purchased for business purposes and the supplier has filed GSTR-1, you can claim ITC of 18% on the purchase. ITC is not available if the item is for personal use or falls under Section 17(5) blocked credits.

GST Rate Finder

Services

18% GST

GST Rate on Hotel Accommodation

Hotel accommodation attracts 18% GST for room tariff above ₹7,500/night. Rooms up to ₹7,500/night attract 5% (without ITC) under GST 2.0.

GST Rate

18%

9% CGST + 9% SGST

HSN Code

9963

Harmonised System of Nomenclature

Frequently Asked Questions

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5% GST

HSN: 9963

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Need help with GST registration or filing?

I handle GST registration, monthly GSTR-1 and GSTR-3B filing, and annual GSTR-9. Message me on WhatsApp.

GST Filing — ₹999/month

Base price	₹1,000
CGST (9%)	₹90
SGST (9%)	₹90
Total	₹1180

Base price	₹1,000
IGST (18%)	₹180
Total	₹1180

Base price	₹1,000
CGST (9%)	₹90
SGST (9%)	₹90
Total	₹1180

Base price	₹1,000
IGST (18%)	₹180
Total	₹1180