Hotel rooms, guest houses, lodges, homestays and other short stay accommodation.
Hotel Accommodation falls under SAC 9963.
Hotel stays are SAC 996311. Since 22 September 2025 rooms up to Rs 7,500 a night pay 5% with no credit, and rooms above that pay 18%. The limit applies to the actual value charged per room per day, not to the published tariff.
| Code | Description |
|---|---|
| 996311 | Room or unit accommodation services by hotels, inns, guest houses and clubs |
The GST rate on hotel accommodation is 5% or 18%. Before 22 September 2025 it was 12% or 18%. 5% without input tax credit when the value of a room is up to Rs 7,500 per unit per day (12% with credit before 22 September 2025). 18% with credit above Rs 7,500.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9963 |
| Above Rs 5 crore | 6 on every invoice | 996311 |
Here is how a line for hotel accommodation looks on a tax invoice within one state: 2 × night at Rs 4,500.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | SAC | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Hotel Accommodation | 9963 | 2 × night | 4,500.00 | 9,000.00 | 225.00 | 225.00 | 9,450.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 450.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
Products often bought, sold or invoiced together with hotel accommodation:
Hotel Accommodation falls under SAC 9963: hotel rooms, guest houses, lodges, homestays and other short stay accommodation. Common 6 digit codes are 996311 for room or unit accommodation services by hotels, inns, guest houses and clubs.
5% without input tax credit when the value of a room is up to Rs 7,500 per unit per day (12% with credit before 22 September 2025). 18% with credit above Rs 7,500.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9963 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 996311, on every invoice.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.