GST Tax Rate for Hotels and Restaurants
Find the GST Tax Rate, HSN code or SAC code of GST Tax Rate for Hotels and Restaurants.
GST rates in India for goods and services is determined by the GST Council. GST Council consists of members from the Central Government and State Government to regulate all aspects of GST implementation and administration in India. With GST set to be implemented in India from 1st July, 2017, GST registration process has started and GST Portal is now available for use by taxpayers. In this article, we look at GST rate applicable for hotels and restaurants in India.
Hotels Rooms with Tariff of Less than Rs.2500 per Day
12% GST rate is applicable for renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day.
Hotels Rooms with Tariff of Less than Rs.5000 per Day
18% GST rate is applicable for renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is Rs 2500 and above but less than Rs 5000/- per room, per day.
5 Star Hotels or Hotels Rooms with Tariff of more than Rs.5000 per Day
28% GST rate is applicable for accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 5000/- and above per night per room.
GST Tax Rate for Restaurants
GST rate for restaurants would depend on the type of air-conditioning facilities provided at the restaurant and if liquor is served.
Restaurants with No Air-Conditioning and No License to Serve Liquor
5% GST rate is applicable on supply of food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor.
Restaurants with Air-Conditioning
18% GST rate is applicable on taxable value of supply of food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year.
Restaurants with License to Serve Liquor
18% GST rate is applicable on supply of food/drinks in restaurant having licence to serve liquor.
5 Star Hotel Restaurants
28% GST rate is applicable on supply of food/drinks in air-conditioned restaurant in 5-star or above rated hotel.
GST Tax Rate for Marriage Hall, Banquet Hall, Conference Center, etc.
18% GST rate is applicable on bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises.
GST Tax Rate for Outdoor Catering
Supply of food/drinks in outdoor catering attracts 18% GST rate in India.
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