Calculate GST for Hotel Accommodation
Calculate GST on hotel room tariffs, resort stays, guest house bookings, and lodging fees.
Open CalculatorQuick Summary
GST Rate Explanation
Hotel accommodations (SAC 9963) are taxed progressively: daily room tariffs between Rs 1,000 and Rs 7,500 are taxed at 12%, while luxury tariffs above Rs 7,500 are taxed at 18%.
Visual Tax Split & Collection Rules
Within State (CGST + SGST)
When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.
Across States (IGST)
When supply spans across states (interstate), a single Integrated GST of 18% is collected in full by the Central government before allocation.
GST Rate Structure Slabs
| Tax Slab | CGST (Central) | SGST (State) | IGST (Integrated) | Notes |
|---|---|---|---|---|
| 0% | 0.0% | 0.0% | 0.0% | Exempted / Nil rated goods |
| 5% | 2.5% | 2.5% | 5.0% | Essential items & services |
| 12% | 6.0% | 6.0% | 12.0% | Standard reduced rate items |
| 18% | 9.0% | 9.0% | 18.0% | Standard general rate items |
| 28% | 14.0% | 14.0% | 28.0% | Luxury / Sin goods & services |
GST Calculation Examples
Mid-range business hotel booking per night
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹5,500.00
GST (18%): ₹990.00
Total: ₹6,490.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹5,500.00
Base Amount: ₹4,661.02
GST Included: ₹838.98
Luxury resort suite booking per night
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹12,500.00
GST (18%): ₹2,250.00
Total: ₹14,750.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹12,500.00
Base Amount: ₹10,593.22
GST Included: ₹1,906.78
Frequently Asked Questions
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Government References & Notifications
Tax Disclaimer Notice
Hotel rooms with daily tariffs below Rs 7500 per night are taxed at 12%, while those above Rs 7500 are taxed at 18%.