Rate Structure

Hotel GST rates at a glance

Rates effective from September 2025. StayPMS auto-applies the correct slab based on service type, declared tariff, and hotel classification.

Service	SAC Code	GST Rate	ITC	Notes
Room tariff up to ₹1,000/night	`996311`	Exempt (0%)	N/A	Based on declared tariff (rack rate)
Room tariff ₹1,001 – ₹7,499/night	`996311`	5%	No	CGST 2.5% + SGST 2.5%
Room tariff ₹7,500+/night	`996311`	18%	Yes	CGST 9% + SGST 9% (specified premises)
Restaurant (non-specified hotel)	`996331`	5%	No	No room tariff ≥ ₹7,500
Restaurant (specified hotel)	`996331`	18%	Yes	Any room tariff ≥ ₹7,500
Banquet / Events	`996334`	18%	Yes	CGST 9% + SGST 9%
Conference room rental	`996321`	18%	Yes	CGST 9% + SGST 9%
Laundry services	`9971`	18%	Yes	CGST 9% + SGST 9%
Outdoor catering	`996335`	5%	No	No ITC available
Alcohol	`N/A`	Outside GST	N/A	State excise + VAT applies

Invoice Types

B2B and B2C invoice handling

B2B Invoices

For registered buyers with GSTIN

Supplier and buyer GSTIN on invoice

HSN/SAC codes with tax breakup

CGST/SGST or IGST split

Invoice-level detail in GSTR-1 Table 4

B2C-Large

Inter-state, unregistered, invoice above Rs 1 lakh

No buyer GSTIN required

IGST charged for inter-state

Invoice-level in GSTR-1 Table 5

Automatic threshold detection

B2C-Small

All other B2C transactions

Simplified tax invoice

CGST + SGST for intra-state

State-wise summary in GSTR-1 Table 7

Auto-consolidated reporting

Return Filing

GSTR-1 and GSTR-3B export

StayPMS generates the data your CA needs for GST return filing. Export GSTR-1 tables (B2B, B2C-Large, B2C-Small, Credit/Debit Notes, HSN Summary) and GSTR-3B summary (outward supplies, inward supplies, tax liability) in the format accepted by the GST portal.

GSTR-1: Tables 4, 5, 7, 9, and 12

GSTR-3B: Tax liability and ITC summary

Export in JSON format for GST portal upload

Monthly and quarterly filing support

GSTR-1 Tables Generated

Table 4B2B invoice details

Table 5B2C-Large inter-state

Table 7B2C-Small state-wise summary

Table 9Credit and debit notes

Table 12HSN-wise summary of outward supplies

E-Invoicing

E-invoicing and IRN generation

Who needs e-invoicing?

Mandatory for businesses with aggregate annual turnover (AATO) of Rs 5 crore or more. Hotels above this threshold must generate Invoice Reference Numbers (IRN) through the NIC e-invoice portal within 30 days of invoice date (for Rs 10 crore+ from April 2025). B2C e-invoicing is not yet mandatory.

Generate IRN via NIC e-invoice portal integration

Automatic for all B2B invoices above threshold

QR code generation on invoices

30-day reporting deadline compliance tracking

Bulk e-invoice generation for batch processing

Place of Supply

Place of supply rules for hotels

Under Section 12(3)(c) of the IGST Act, the place of supply for hotel accommodation is always the hotel's location. This means most transactions are intra-state (CGST + SGST), except B2B inter-state invoices where IGST applies.

Intra-State

CGST + SGST

Guest and hotel in same state

Inter-State

IGST

B2B invoice to different state

India's Most GST-Compliant Hotel Software