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GST on Hotel Room Under 1000 — 12%

Hotel Room Under 1000 attracts 12% GST under SAC code 996311. Calculate the exact tax below.

Updated for 2026
SAC Code: 996311
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SAC Code for Hotel Room Under 1000

SAC Code
996311

Hotel Room Under 1000 is classified under SAC code 996311 for GST purposes. The Services Accounting Code (SAC) is used to classify services under GST. This code must be mentioned on GST invoices when billing for hotel room under 1000.

GST Rate History for Hotel Room Under 1000

Hotel rooms below ₹1,000/night were initially exempt. From July 2022, rooms up to ₹1,000 attract 12% GST. The exemption threshold was removed.

Input Tax Credit (ITC) on Hotel Room Under 1000

Yes, input tax credit (ITC) is available on hotel room under 1000 for registered businesses. If you purchase hotel room under 1000 for business purposes, the GST paid (12%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Hotel Room Under 1000

Here are example calculations showing GST on hotel room under 1000 at 12% for common price points:

Base PriceGST (12%)CGST (6%)SGST (6%)Total
₹500₹60₹30₹30₹560
₹700₹84₹42₹42₹784
₹800₹96₹48₹48₹896
₹1,000₹120₹60₹60₹1,120

Related GST Rates

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Frequently Asked Questions

What is the GST rate on Hotel Room Under 1000 in India?

Hotel Room Under 1000 attracts 12% GST in India under SAC code 996311. For intra-state sales, this is split into 6% CGST and 6% SGST. For inter-state sales, 12% IGST applies.

What is the SAC code for Hotel Room Under 1000?

The SAC code for Hotel Room Under 1000 is 996311. SAC (Services Accounting Code) is used to classify services under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Hotel Room Under 1000?

To add 12% GST on hotel room under 1000: GST Amount = Base Price × 12/100. Total = Base Price + GST Amount. For example, on ₹700: GST = ₹84, Total = ₹784.

Can I claim input tax credit (ITC) on Hotel Room Under 1000?

Yes, registered businesses can claim input tax credit on hotel room under 1000 purchased for business purposes. The 12% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Hotel Room Under 1000 changed since 2017?

Hotel rooms below ₹1,000/night were initially exempt. From July 2022, rooms up to ₹1,000 attract 12% GST. The exemption threshold was removed.