Gst tax rate

Hotels / Guest Houses / Inns

• GST depends on the declared room tariff per night. 

• New (since 22 Sep 2025):

  • Room tariff up to ₹7,500 → 5% GST, no ITC. 

  • Room tariff above ₹7,500 → 18% GST, ITC allowed. 

Hostels / Paying Guest (PG) Accommodation

• For PGs or hostels: if stay is < 90 days OR rent > ₹20,000/month (per person) → 12% GST applies.

• For long-term stays (≥ 90 days) with rent ≤ ₹20,000/month/person → no GST.

• Also, as per a recent CBIC notification: accommodation services (PG / hostel) are exempt when the value is ≤ ₹20,000 per person per month and the stay is for a continuous 90 days or more.