Hotel GST Bill Calculator for India
Build a guest's tax invoice the way a PMS would: the room slab decided by the actual tariff, restaurant and service charges at their own rates, and the CGST/SGST split shown line by line. The defaults follow the rules in force since 22 September 2025, every rate is editable, and there is a switch for bills raised under the earlier 12% regime. Free, no sign-up, and nothing leaves your browser.
Room
Food & beverage
Other services
Tax invoice preview
| Line | Taxable value | Rate | CGST | SGST | Line total |
|---|---|---|---|---|---|
| Room | |||||
| Food & beverage | |||||
| Other services | |||||
| Totals | |||||
| Invoice total payable by guest | |||||
Hotel accommodation is always intra-state for GST because the place of supply is the hotel's location, so the tax is split into CGST and SGST even when the guest or the paying company is registered in another state. Rounding follows the invoice line, so totals may differ from a manual sum by a rupee.
The Rules a Hotel Bill Has to Get Right
Room GST = Room taxable value × slab rate, split 50:50 into CGST and SGST
F&B GST = F&B value × 5% (no ITC) or 18% (with ITC, specified premises)
Other services GST = value × 18% (laundry, spa, transfers, extras)
Invoice total = Σ taxable values + Σ CGST + Σ SGST
The room slab moved in September 2025. The GST Council's rate rationalisation, effective 22 September 2025, replaced the 12% slab on hotel rooms up to ₹7,500 a night with 5%, but without input tax credit. Rooms above ₹7,500 stayed at 18% with credit. For a budget or mid-market hotel this cut the tax on the guest's bill sharply, while removing the hotel's ability to offset GST paid on its own purchases, including OTA commission. Bills dated before 22 September 2025 still follow the 12% rule, which is why the calculator carries both regimes.
The slab follows the transaction value, not the rack rate. A room published at ₹8,000 but sold at ₹7,000 after a corporate discount falls in the 5% slab. A room at ₹7,000 sold at ₹7,800 during a festival falls in the 18% slab for that night. The test is per unit per day, so a three-night stay can carry two different rates if the rate crossed the threshold on one night. A PMS applies this automatically at check-out; a manual bill often gets it wrong.
Restaurants inside hotels depend on the hotel. Standalone restaurants charge 5% without input credit. A restaurant inside a hotel charges 18% with credit if the hotel is a "specified premises", which broadly means a hotel that sold any room above ₹7,500 a day in the previous financial year or has opted into that treatment. The same plate of food is taxed differently depending on which hotel it is served in, and room-service charges follow the restaurant rate, not the room rate.
Everything else is 18%. Laundry, spa treatments, airport transfers, business-centre charges and most extras are taxed at 18%. Banquet and outdoor catering have their own rules that depend on the premises and the package, and packaged deals that bundle rooms with meals may be treated as composite supplies. Those cases are outside this calculator, and your chartered accountant is the right person to confirm them.
Exceed HMS applies these rules line by line at check-out, decides the slab from the actual folio value each night, splits CGST and SGST automatically, produces e-invoices for corporate accounts and exports GSTR-1 ready data at month end. Our GST billing guide for hotels covers the edge cases, and the GST billing software page shows how it works in the PMS.
Hotel GST Rates at a Glance
| Supply | Rate from 22 Sept 2025 | Rate before 22 Sept 2025 | Input credit |
|---|---|---|---|
| Room up to ₹7,500 per day | 5% | 12% | No (from Sept 2025) |
| Room above ₹7,500 per day | 18% | 18% | Yes |
| Restaurant in specified premises | 18% | 18% | Yes |
| Restaurant elsewhere, standalone, room service in non-specified hotel | 5% | 5% | No |
| Laundry, spa, transfers, extras | 18% | 18% | Yes |
| OTA commission invoiced to hotel | 18% | 18% | Only if hotel is in an ITC-eligible slab |
General position as understood at the time of writing. Rates, thresholds and the definition of specified premises are set by GST Council notifications and can change. This page is not tax advice.
More Free Hotel Calculators
Frequently Asked Questions
Common questions about GST on hotel bills
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What is the GST rate on hotel rooms in India now?
Under the rate changes that took effect on 22 September 2025, accommodation with a value of supply up to ₹7,500 per unit per day is taxed at 5% without input tax credit, and accommodation above ₹7,500 is taxed at 18% with input tax credit. Before that date the slabs were 12% up to ₹7,500 and 18% above. The calculator has a switch for both regimes.
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Is GST on the room charged on the rack rate or the actual price?
On the actual value of supply, which is the price the guest pays after discount and before tax. The slab is decided by that transaction value per unit per day, not by the published rack rate. A room listed at ₹8,000 but sold at ₹7,000 falls in the 5% slab.
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Why is hotel GST always CGST plus SGST and never IGST?
Because the place of supply for hotel accommodation is the location of the hotel itself, regardless of where the guest or the paying company is registered. The supply is therefore always intra-state for the hotel, and the tax is split equally into CGST and SGST. The corporate guest from another state can still take input credit where the rules allow.
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What GST applies to the hotel restaurant?
Restaurant service in a hotel is taxed at 18% with input credit if the hotel is a specified premises, broadly one where any room was sold above ₹7,500 per day in the previous financial year or the hotel has opted in, and at 5% without input credit otherwise. Standalone restaurants are at 5% without credit. The calculator lets you pick the F&B rate that applies to you.
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Are these figures a substitute for professional advice?
No. The calculator applies the general rules as understood at the time of writing and lets you edit every rate. Composite supplies, packages, banquets, exemptions and transitional cases can differ. Confirm your own treatment with your chartered accountant before relying on it.
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