Food and hospitality
A resort's invoice usually combines accommodation, meal plans, activities and events. Rooms take SAC 996311 at 5% without credit up to Rs 7,500 per unit per day and 18% with credit above that. If any unit is priced above Rs 7,500, the resort's restaurant may become specified premises and charge 18% with credit. The bill should show room category and nights, the meal plan, activities priced separately, event packages and the guest's GSTIN for corporate offsites.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Pool view cottage accommodation, 2 nights | 996311 | 2 NIGHT | 9,500.00 | 19,000.00 | 18% |
| Garden room accommodation, 2 nights | 996311 | 2 NIGHT | 6,500.00 | 13,000.00 | 5% |
| Buffet dinner (specified premises restaurant) | 996332 | 4 PAX | 1,200.00 | 4,800.00 | 18% |
| Spa massage, 60 minutes | 999723 | 2 NOS | 3,000.00 | 6,000.00 | 5% |
| Taxable value | ₹42,800.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹5,234.00 | ||||
| Invoice total | ₹48,034.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: GST Rates and Slabs in India: The Current Structure Explained · E-Invoice Applicability Limit: Who Crosses the ₹5 Crore Line · Billing for Service Businesses: Models, GST and Best Practice
Accommodation is taxed per unit per day. A resort with garden rooms at Rs 6,500 and cottages at Rs 9,500 charges 5% without credit on the garden rooms and 18% with credit on the cottages. This is a feature of the September 2025 changes, which brought rooms up to Rs 7,500 down from 12% with credit to 5% without credit. The resort must then apportion its common input tax credit, because credit is allowed only for supplies taxed with credit.
Specified premises are premises where hotel accommodation with a value above Rs 7,500 per unit per day was supplied in the preceding financial year, or premises declared as such. If the resort's cottages crossed Rs 7,500 last year, its restaurant service is taxed at 18% with credit this year, including meals billed to guests staying in cheaper rooms. Keep a record of the highest tariff charged in each financial year, because it determines the restaurant rate in the following year.
A room-plus-meals package is commonly treated as a composite supply with accommodation as the principal supply. That can pull the meals into the accommodation rate, and including the meal value can also push a room above Rs 7,500. To avoid surprises, quote and bill the room tariff and meal plan separately, so each is taxed on its own terms. Whatever approach you use, apply it consistently across bookings.
Beauty and physical well-being services under group 99972 were moved to a mandatory 5% without credit from 22 September 2025 by Notification 15/2025-Central Tax (Rate). A resort spa should bill massages and treatments at that rate, separately from rooms. The resort cannot choose 18% with credit on spa services, as the notification says the 5% rate is mandatory.
Corporate offsites often bundle conference halls, food and rooms. Where food is supplied in premises arranged for a function together with renting of the premises, a separate entry at 18% applies. Spell out the elements in the event contract and on the invoice, and check that the resort's GSTIN, the company's GSTIN and the place of supply are correct for B2B reporting.
Yes. The rate depends on the value of each unit per day, so rooms at or below Rs 7,500 carry 5% and rooms above carry 18%.
Whether the resort is specified premises, based on room tariffs above Rs 7,500 in the preceding financial year or a declaration. If so, 18% with credit; otherwise 5% without credit.
Beauty and physical well-being services are taxed at a mandatory 5% without credit from 22 September 2025.
It is advisable. Separate billing avoids composite supply questions and keeps each element at its own rate.
If its aggregate turnover crossed the notified limit in any previous year, B2B invoices to registered companies need an IRN.
A destination wedding usually combines rooms, banquets, food and decor. Rooms are accommodation, while food supplied with renting of premises for the function falls under a separate 18% entry. Separate each element on the invoice.
Sources: GST Council — Press release, 56th GST Council recommendations (Sept 2025) · GST Council — FAQs on decisions of the 56th GST Council · CBIC — Central Tax (Rate) notifications incl. 15/2025-CT(Rate) · GST Council — Notification 11/2017-CT(Rate), consolidated (services rates, heading 9963)
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