CorporateGST guide
GST on Hotel Rooms
GST on hotel stays depends on the room tariff per night.
Book with GST invoice- Up to ₹7,500/night: 5%
- Above ₹7,500/night: 18%
- Invoice in company name
- Place of supply = hotel location
GST on hotel accommodation
| Room tariff per night | GST rate |
|---|---|
| Up to ₹1,000 | Exempt |
| ₹1,001 – ₹7,500 | 5% (without ITC) |
| Above ₹7,500 | 18% |
Input tax credit on hotel stays
Because place of supply is the hotel location, ITC is simplest when your company has a GST registration in that state. Book with the matching GSTIN.
Rates are indicative as per the GST rate structure revised in September 2025. Confirm with your tax advisor before claiming input tax credit.
Frequently asked questions
Which GSTIN should we use for a hotel in another state?
Use your company registration in the state where the hotel is located, if you have one.