SAC code 996311 — Room or unit accommodation services provided by Hotels, Inn,
SAC · sac18%हिंदी में देखें · தமிழில் பார்க்க
Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
Room and unit accommodation services provided by hotels, inns, guest houses, clubs and similar establishments. This includes charges for staying overnight or for extended periods in furnished rooms or units with amenities like bedding, bathrooms and housekeeping.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | S.No 7(i): (i) Supply of „hotel accommodation‟ having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent. |
| 5% | 2.5% | 2.5% | S.No 7(ii): (ii) Supply of „restaurant service‟ other than at „specified premises‟ |
| 5% | 2.5% | 2.5% | S.No 7(iii): (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platf |
| 5% | 2.5% | 2.5% | S.No 7(iv): (iv) Supply of „outdoor catering‟, at premises other than „specified premises‟ provided by any person other than- (a) suppliers providing „hotel accommodation‟ at „specified premises‟, or (b) suppliers located in „specif |
| 5% | 2.5% | 2.5% | S.No 7(v): (v) Composite supply of „outdoor catering‟ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other |
| 18% | 9% | 9% | S.No 7(vi): (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall a |
source: 15/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from 9963 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
club membership roomserviced apartmentguest house stayhaveli accommodationhotel room rentalinn accommodationlodge roommotel roomresort roomhomestay accommodationroom rent
sibling codes
- 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 servic
- 996332Services provided by Hotels, Inn, Guest House, Club and the like including room services, takea
- 996333Services provided in canteen and other similar establishments
- 996334Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor function
- 996335Catering services in trains, flights and the like
- 996336Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic bevera
- 996337Other contract food services
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compiled from official sources · not tax advice · verify with your tax advisor before filing