Hotels & Accommodation Services SAC Codes & GST Rate
Hotel room accommodation, restaurant services in hotels, banquets, and short-term accommodation services.
GST Invoice Generator
Fill in the details below to create your GST-compliant invoice instantly.
Upload Logo
240 x 240 pixels @ 72 DPI,
Maximum size of 1MB.
TAX INVOICE
Your Company
Add UPI ID to show QR code on shared invoice
Invoice Details
Bill To
Place of Supply
| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
Notes
Terms & Conditions
Visit gstinvoices.in to create professional GST invoices.
Generate your invoice to get a shareable link, WhatsApp sharing, and UPI QR code. Sign up for unlimited invoices.
Limit reached
5 invoices created
Guest users can create up to 5 invoices. Sign up free to create unlimited invoices with extra features.
Hotels & Accommodation Services — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 996311 | Hotel accommodation services | 0% to 18% (based on room tariff) |
| 996312 | Camping and similar accommodation | 0% to 18% (based on room tariff) |
| 996321 | Restaurant and food service in hotels | 0% to 18% (based on room tariff) |
| 996333 | Banquet & conference room rental | 0% to 18% (based on room tariff) |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
Free Tool — No Login Required
Create a Hotels & Accommodation Services GST Invoice in 30 Seconds
Sample GST Invoice — Hotels & Accommodation Services
A Jaipur hotel invoices a corporate guest for a 3-night stay at ₹8,000/night = ₹24,000. Room tariff above ₹7,500/night: GST at 18% = ₹4,320. Restaurant bill ₹2,000 + 5% GST ₹100. Total invoice: ₹30,420.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 996311
- Enter the service description matching your work
- Select GST rate: 0% to 18% (based on room tariff)
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Hotels & Accommodation Services
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 0% to 18% (based on room tariff) split equally |
| Inter-state supply (different states) | IGST | 0% to 18% (based on room tariff) (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
What GST rate applies to hotel rooms?
Hotel room GST is based on the declared tariff: Rooms up to ₹1,000/night: 0% GST. Rooms ₹1,001 to ₹7,500/night: 12% GST. Rooms above ₹7,500/night: 18% GST. The GST rate is applied on the actual charged amount, not the rack rate.
What is the GST rate on hotel restaurant bills?
Restaurants in hotels where room tariff is ₹7,500 or less: 5% GST (without ITC). Restaurants in hotels where room tariff exceeds ₹7,500: 18% GST (with ITC). Standalone restaurants: 5% GST (without ITC) regardless of AC or non-AC.
How should a hotel GST invoice be structured?
A hotel GST invoice must separately itemise: room charges + GST, restaurant charges + GST, and other services (laundry, spa) + GST. Each line item must mention the SAC code, GST rate, and GST amount. GSTIN of the hotel and place of supply must be clearly mentioned.
Can businesses claim ITC on hotel accommodation?
Yes. Businesses can claim ITC on hotel GST if the stay is for business purposes and the hotel issues a proper GST invoice with the company's GSTIN. The hotel stay must not be for personal purposes, which is a blocked credit under Section 17(5).
GST Invoice Guide for Hotels & Restaurants
See SAC codes, invoice format, common mistakes, and a ready-to-use GST invoice generator tailored for Hotels & Restaurants.
View Hotels & Restaurants Invoice GuideOther Service Categories
View all →Create a Hotels & Accommodation Services GST Invoice — Free
SAC code 996311 pre-filled. GST at 0% to 18% (based on room tariff) calculated automatically.
- Auto CGST/SGST/IGST split from GSTIN
- PDF download in under 30 seconds
- Shareable invoice link — clients pay via UPI QR
- No signup required — free forever