SAC code for hotel accommodation.
Hotel accommodation is classified under SAC code 9963 (Accommodation, food and beverage services). GST is 0%–18% depending on the exact product — the table below shows which notification entry covers what.
This code covers services provided by hotels, restaurants, cafes, and other establishments that provide lodging, food, and beverages to customers. It includes room rental, meal service, bar operations, and catering services.
gst rates for hotel accommodation
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 0% | 0% + 0% | Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, | S.No 13)12/2017-Central Tax (Rate) as amended |
| 0% | 0% + 0% | Services by way of renting of residential dwelling for use as residence. | S.No 12)12/2017-Central Tax (Rate) as amended |
| 5% | 2.5% + 2.5% | Food and drink supplied by Indian Railways, IRCTC or their licensees, on trains or at platforms | S.No 7 item (iii)11/2017-Central Tax (Rate) as amended by 20/2019-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Outdoor catering at premises other than 'specified premises' | S.No 7 item (iv)11/2017-Central Tax (Rate) as amended by 20/2019-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Hotel accommodation with value of supply up to Rs 7,500 per unit per day | S.No 7 item (i)11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Outdoor catering together with renting of premises (events, functions), at premises other than 'specified premises' | S.No 7 item (v)11/2017-Central Tax (Rate) as amended by 20/2019-Central Tax (Rate) |
| 5% | 2.5% + 2.5% | Restaurant service other than at 'specified premises' (hotels with room tariff above Rs 7,500) | S.No 7 item (ii)11/2017-Central Tax (Rate) as amended by 20/2019-Central Tax (Rate) |
| 18% | 9% + 9% | Accommodation, food and beverage services other than items (i) to (v), including hotel rooms above Rs 7,500 per day and restaurants in such hotels | S.No 7 item (vi)11/2017-Central Tax (Rate) as amended by 20/2019-Central Tax (Rate) |
source: 12/2017-Central Tax (Rate) as amended · effective 2017-07-01
what changed for hotel accommodation
- 2019-10-01 → 2025-09-21: GST 12% (20/2019-Central Tax (Rate))
also searched as
more specific codes under 9963
- 996311Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the lik
- 996312Camp site services
- 996313Recreational and vacation camp services
- 996321Room or unit accommodation services for students in student residences
- 996322Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
- 996329Other room or unit accommodation services nowhere else classified
- 996331Services provided by restaurants, cafes and similar eating facilities including takeaway s
- 996332Services provided by Hotels, Inn, Guest House, Club and the like including room services,
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Full detail — official text, every sub-code and rate history — on the SAC 9963 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing