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        Case ID :
        GST

        Government clarifies that accommodation in any hotel, including 5-star hotels, having a declared tariff of a unit of accommodation of less than INR 7500 per unit per day, will attract GST @ 18% ; Star rating of hotels is, therefore, irrelevant for determining the applicable rate of GST

        July 18, 2017

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        Reports have been received expressing doubts whether 5-star Hotels are liable to pay GST @ 28% irrespective of the declared tariff of a unit of accommodation.

        In this context, it is hereby clarified that accommodation in any hotel, including 5-star hotels, having a declared tariff of a unit of accommodation of less than INR 7500 per unit per day, will attract GST @ 18%. Star rating of hotels is, therefore, irrelevant for determining the applicable rate of GST.

        GST rate on hotel accommodation depends on declared tariff, not star rating, applying lower-rate threshold rules. Accommodation in hotels with a declared tariff below INR 7500 per unit per day attracts GST at 18%; hotel star rating, including 5 star status, is irrelevant to determining the applicable GST rate, and the declared per unit per day tariff is the operative criterion for tax rate determination for hotel accommodation supplies.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST rate on hotel accommodation depends on declared tariff, not star rating, applying lower-rate threshold rules.

                                Accommodation in hotels with a declared tariff below INR 7500 per unit per day attracts GST at 18%; hotel star rating, including 5 star status, is irrelevant to determining the applicable GST rate, and the declared per unit per day tariff is the operative criterion for tax rate determination for hotel accommodation supplies.


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