GST Rate on Hotel Rooms: 12%

SAC 996311 · 6% CGST + 6% SGST intra-state, or 12% IGST interstate.

Hotel accommodation is taxed by tariff: rooms up to ₹7,500 a night attract 12% GST, and above that 18%. The slab is determined per night per unit of accommodation, making rate management a front-desk concern.

Worked example at 12%

Taxable value: ₹10,000
CGST (6%): ₹600.00
SGST (6%): ₹600.00
Invoice total: ₹11,200.00

Interstate, the same sale shows a single IGST line of ₹1,200.00. Try your own numbers in the GST calculator.

Classification

Hotel Rooms is a service classified under SAC 996311 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 12% GST

Bicycles HSN 8712 Carpets HSN 5703 Ghee & Butter HSN 0405 LED Bulbs HSN 853950 Medicines HSN 300490 Pasta & Noodles HSN 1902 Sports Goods HSN 9506 Toys HSN 9503

Frequently asked questions

On the transaction value — the amount actually charged. The ₹7,500 threshold test also applies to the value of supply, so discounted rates can change the slab.

For a sale within one state, the 12% splits equally into 6% CGST and 6% SGST. For an interstate sale it is charged as a single 12% IGST — the total tax is the same either way.

SAC code 996311. The code appears on every invoice line and flows into the GSTR-1 summary.

Related tools & guides

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