Hotel Room & F&B GST Slab Calculator.
Verify the applicable CGST + SGST or IGST rate (5% vs 18%, effective 22 Sep 2025) based on room tariff per night, add restaurant F&B GST, and preview a split Corporate BTC vs Guest folio.
Stay & Folio Parameters
Room Tariff per Night (Excl. Tax)₹4,800
Extra Adult / Bed per Night₹800
Number of Nights2 night(s)
Restaurant / Room-Service F&B₹1,650
APPLICABLE ROOM GST SLAB
5% GST
2.5% CGST + 2.5% SGST (Realized tariff ₹5,600/night · No input tax credit on 5% slab)
Total Stay Payable
₹13,493
Room + Extra Bed (2 nights)₹11,200
Room GST @ 5% (SAC 996311)₹560
Restaurant & IRD F&B₹1,650
F&B GST @ 5% (SAC 996331)₹83
Company BTC Invoice
₹11,760
Guest Personal Invoice
₹1,733
SAC CODES ON A HOTEL INVOICE
| SAC | Service | Rate |
|---|---|---|
| 996311 | Room / accommodation (hotel, guest house, homestay) | 5% ≤ ₹7,500 · 18% > ₹7,500 |
| 996331 | Restaurant, café & room-service F&B | 5% (18% if any room > ₹7,500) |
| 996332 | Banquet / event catering & hall | 18% |
| 999799 | Laundry, extra bed & misc. guest services | 18% |
Rates per CBIC Notification 09/2025-Central Tax (Rate), effective 22 September 2025. The 12% accommodation slab no longer applies. Confirm edge cases with your CA.
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