{"id":1896,"date":"2025-09-04T21:58:20","date_gmt":"2025-09-04T16:28:20","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1896"},"modified":"2025-09-04T21:58:25","modified_gmt":"2025-09-04T16:28:25","slug":"gst-on-hotel-bill","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/","title":{"rendered":"GST on Hotel Bills: Confusion Over Billing Explained!"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/#Latest_Update\" >Latest Update<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/#Understanding_GST_Structure_CGST_SGST_and_IGST\" >Understanding GST Structure: CGST, SGST and IGST.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/#How_GST_Applies_to_Hotel_Services\" >How GST Applies to Hotel Services?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/#How_GST_is_Calculated\" >How GST is Calculated?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/#GST_on_Canceled_Booking\" >GST on Canceled Booking<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/#Claiming_Input_Tax_Credit_for_Hotels\" >Claiming Input Tax Credit for Hotels<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/#When_is_IGST_vs_CGSTSGST_applied_on_Hotel_Bills\" >When is IGST vs CGST+SGST applied on Hotel Bills?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/#Place_of_Supply_Rules_for_Hotel_Accommodation\" >Place of Supply Rules for Hotel Accommodation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/#Special_Cases_Where_IGST_May_Apply\" >Special Cases Where IGST May Apply<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/#Latest_Updates_and_Clarifications\" >Latest Updates and Clarifications<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Latest_Update\"><\/span>Latest Update<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong><em>As per the new GST rate notifications, hotel accommodation with a value of supply of \u20b97500 or less per unit per day is now taxable at 5% GST.<\/em><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Goods and Services Tax (GST) has significantly reshaped the taxation landscape in India, impacting various sectors \u2013 including hospitality.<\/p>\n\n\n\n<p>Hotel services, being a common consumer expense and a major part of the tourism industry, are subject to specific GST provisions.<\/p>\n\n\n\n<p>A common point of confusion is whether Integrated GST (IGST) applies to hotel bills, especially in cases involving guests from other states.<\/p>\n\n\n\n<p>This article aims to clarify the applicability of IGST on hotel accommodation, backed by the latest provisions, updates and practical interpretation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Understanding_GST_Structure_CGST_SGST_and_IGST\"><\/span>Understanding GST Structure: CGST, SGST and IGST.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GST in India is a dual system comprising:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CGST (Central GST) \u2013<\/strong> levied by the Central Government.<\/li>\n\n\n\n<li><strong>SGST (State GST) \u2013<\/strong> levied by the State Government.<\/li>\n\n\n\n<li><strong>IGST (Integrated GST) \u2013<\/strong> levied by the Centre on the inter-state supplies.<\/li>\n<\/ul>\n\n\n\n<p>For hotel services, CGST and SGST are charged when the service provider and the recipient are in the same state, while IGST is levied when the supply is considered inter-state.<\/p>\n\n\n\n<p>Understanding this classification is crucial for determining the correct tax on hotel bills.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_GST_Applies_to_Hotel_Services\"><\/span>How GST Applies to Hotel Services?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hotel accommodation is treated as a supply of service under GST. The applicable tax rate depends on the declared room tariff per night:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Less than INR 1,000 \u2013 Exempt<\/li>\n\n\n\n<li>INR 1,001 to INR 7,500 \u2013 12% GST<strong> till 21 September 2025, then 5% (without Input Tax Credit)<\/strong><\/li>\n\n\n\n<li>More than INR 7,500 \u2013 18% GST<\/li>\n<\/ul>\n\n\n\n<p>These rates include CGST, SGST and IGST, depending on the nature of the supply. Hotels must register under GST if their aggregate turnover exceeds the threshold. The GST is charged on the invoice issued to the guest, based on the applicable slab.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_GST_is_Calculated\"><\/span>How GST is Calculated?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GST rate is calculated the actual declared cost not on the not discounted amount.<\/p>\n\n\n\n<p><em><strong>For Example &#8211; If a hotel\u2019s declared tariff is Rs. 7,600 but you pay Rs. 6,000 after a discount, the GST is still 18% because the declared tariff is above Rs. 7,500.<\/strong><\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_on_Canceled_Booking\"><\/span>GST on Canceled Booking<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If you have booked a hotel room and had to cancel it, the GST on the cancellation fee will be the same rate as the GST on the room you booked.<\/p>\n\n\n\n<p><strong>For example:<\/strong><\/p>\n\n\n\n<p>Mr. Bhavesh booked a hotel room:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Room Rent (per night) was : Rs.4,000<\/li>\n\n\n\n<li>Applicable GST Rate: 12% <strong>(5% from 22-09- 25)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Now, you cancel the booking.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cancellation Charges Fee: Rs.1,500<\/li>\n\n\n\n<li>GST on Cancellation will be same : 12% <strong>(5% from 22-09- 25)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>So, even if you cancel, you still pay GST at the same rate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Claiming_Input_Tax_Credit_for_Hotels\"><\/span>Claiming Input Tax Credit for Hotels<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Hotels can claim ITC on GST paid for goods and services used in their business such as construction materials or cleaning supplies which helps to reduce their tax liability.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_is_IGST_vs_CGSTSGST_applied_on_Hotel_Bills\"><\/span>When is IGST vs CGST+SGST applied on Hotel Bills?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In most cases, CGST and SGST are charged on hotel bills because the place of supply and the location of the supplier are in the same state \u2013 making it an intra-state supply.<\/p>\n\n\n\n<p>IGST is applicable only in rare cases where the transaction qualifies as an inter-state supply under GST law. However, even if a guest is from another state, GST law considers the location of the Hotel (Supplier) as the place of the supply, not the location of the guest.<\/p>\n\n\n\n<p>Hence, IGST is generally not applicable on hotel accommodation bills unless specific conditions are met (explained in next section).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Place_of_Supply_Rules_for_Hotel_Accommodation\"><\/span>Place of Supply Rules for Hotel Accommodation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>As per section 12(3)(c) of the IGST Act, the place of supply for the hotel accommodation is the location of the hotel, regardless of where the costumer resides or is registered.<\/p>\n\n\n\n<p>This means:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If a guest from Gujarat stays at a hotel in Goa, the supply is considered intra-state in Goa and CGST+SGST will apply.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Even if the billing address is in another state, IGST is not applicable, since the service is tied to the hotel\u2019s location.<\/li>\n<\/ul>\n\n\n\n<p>This rule ensures uniformity and removes confusion arising from guest location or billing preferences.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Special_Cases_Where_IGST_May_Apply\"><\/span>Special Cases Where IGST May Apply<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>While hotel stays generally attract CGST + SGST, IGST may apply in certain exceptional cases:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Corporate Bookings:<\/strong> If a company in State A books rooms in State B but asks the hotel to bill the State A office, some interpret it as an inter-state supply. However, CBIC has clarified that the place of supply remains the hotel\u2019s location, so CGST + SGST still apply.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Online Travel Agents(OTAs):<\/strong> If OTAs are involved (e.g. MakeMyTrip), IGST may apply only on the OTA\u2019s commission if they operate from a different state. The hotel bill still follows CGST + SGST.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Input Tax Credit (ITC):<\/strong> Businesses may not be able to claim ITC on CGST + SGST if the hotel is in a different state from their GST registration, causing preference for IGST \u2014 but law doesn&#8217;t permit forced IGST just for ITC benefits.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Latest_Updates_and_Clarifications\"><\/span>Latest Updates and Clarifications<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CBIC Clarification (2019):<\/strong> Clarified that hotel accommodation is a service tied to immovable property. Hence, place of supply is always where the hotel is located, even if the recipient is registered in another state.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Advance Rulings (various states):<\/strong> Reaffirmed that billing to an out of state company does not make it an inter-state supply. CGST + SGST shall apply, not IGST.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>No change in GST rates:<\/strong> The tax rates on hotel accommodation slab rates remain unchanged.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Input Tax Credit (ITC): <\/strong>Business cannot claim CGST + SGST ITC if not registered in the same state. This is a compliance challenge but does not affect the tax type charged.<\/li>\n<\/ul>\n\n\n\n<p>These updates confirm the consistent stand that IGST is not generally applicable on hotel bills unless the service is distinctly inter-state in nature (like OTA commissions).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>IGST typically doesn\u2019t apply to hotel bills; CGST + SGST are charged based on the hotel\u2019s location. IGST only applies in specific inter-state scenarios like OTAs.<\/p>\n\n\n\n<p>Recent CBIC updates emphasize that the place of supply is the hotel\u2019s location.<\/p>\n\n\n\n<p><strong>Know About &#8211; <a href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-hotel-room-rent\/\">TDS on Hotel Room Rent<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1744780403859\"><strong class=\"schema-faq-question\">Can a hotel charge IGST if the guest is from another state, but the bill is paid by a third party from the same state?<\/strong> <p class=\"schema-faq-answer\">No. The place of supply is still the hotel\u2019s location, meaning CGST + SGST would apply.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1744780424830\"><strong class=\"schema-faq-question\">What if an online travel agent (OTA) from another state books hotel rooms for a customer in the hotel\u2019s state?<\/strong> <p class=\"schema-faq-answer\">IGST might apply only to the OTA\u2019s commission if the OTA\u2019s location differs from the hotel. The hotel still charges CGST + SGST on the accommodation.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1744780443167\"><strong class=\"schema-faq-question\">If a hotel\u2019s room tariff is below INR 1,000, is it exempt from GST even if the guest is from another state?<\/strong> <p class=\"schema-faq-answer\">Yes, the GST exemption applies to room tariffs below INR 1,000 per night, regardless of the guest&#8217;s location.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Latest Update As per the new GST rate notifications, hotel accommodation with a value of supply of \u20b97500 or less [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1899,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1896","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>GST on Hotel Bills: Confusion Over Billing Explained! - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Hotel services being a common consumer expense and a major part of the tourism industry are subject to specific GST provisions.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-hotel-bill\/\" \/>\r\n<meta property=\"og:locale\" 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