HSN Code for Hotel Rooms & GST Rate

HSN and SAC codes for hotel rooms with the GST rate after GST 2.0 — last checked 29 October 2026.

Hotel Rooms: HSN codes and GST rates

HSN codes and GST rates for hotel rooms after 22 September 2025
HSN / SAC	Description	GST
9963 11	Hotel and room accommodation Up to Rs 7,500 per room per night: 5% without input tax credit; above Rs 7,500: 18% (from 22 Sep 2025)	Varies — check
9963 31	Restaurant, cafe, takeaway and food delivery services 5% without input tax credit; 18% with credit only for restaurants in hotels with a room tariff above Rs 7,500	5%

Calculate GST at 5% Search all HSN codes

GST on hotel rooms after GST 2.0

Hotel and lodge rooms are billed under SAC 996311. A room up to Rs 7,500 a night is 5% without input tax credit; above Rs 7,500 it is 18%. Food served in the hotel is a separate restaurant line under 996331.

Before you set the rate in your billing software, match the code to the item exactly: the first four digits name the heading, and the six- or eight-digit line decides the rate where a heading is split. When your supplier invoice shows a longer code, use that one.

Billing hotel rooms correctly

Print the HSN or SAC code on every line (4 digits up to ₹5 crore turnover, 6 digits above).
Charge CGST + SGST inside your state and IGST for other states — the free GST invoice generator does this from the place of supply.
For a price that includes GST, take the tax out by subtraction with the GST calculator.
Check every B2B buyer's GST number with the GSTIN checker.

Sources: CBIC GST rate notifications — Notification No. 9/2025-Central Tax (Rate) (goods, as amended), 10/2025-Central Tax (Rate) (nil-rated goods) and 11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) (services), effective 22 September 2025, published on cbic-gst.gov.in; GST Council FAQs on the 56th meeting. Last checked: 29 October 2026. Rates depend on the exact tariff line and description; confirm borderline items with your CA. This list is a guide, not legal advice.

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HSN code for hotel rooms — FAQ

What is the HSN code for hotel rooms?

The common HSN or SAC codes for hotel rooms are: 9963 11 for hotel and room accommodation (Varies — check); 9963 31 for restaurant, cafe, takeaway and food delivery services (5%). Use the code printed on your supplier invoice where it is more specific, and see the full table on this page for related items and notes.

What is the GST rate on hotel rooms after GST 2.0?

Under the GST 2.0 rates in force since 22 September 2025, hotel rooms items on this page are taxed at 5% depending on the exact item, and some rows vary with packing, price, material or use — the note under each row explains what decides it.

Is the Rs 7,500 limit per room or per bill?

Per room per night, on the value charged for that unit of accommodation. A two-room booking at Rs 6,000 a night each is 5%.

How many digits of the HSN code should I print on the bill?

With an aggregate turnover up to ₹5 crore, print at least 4 digits on B2B tax invoices (optional on B2C). Above ₹5 crore, print 6 digits on all tax invoices. Printing the full 8-digit code from your supplier invoice is always allowed and avoids confusion in split headings.

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