Search GST Rates - Services

Goods and Service Tax Tariff and SERVICE CODE for Services

In Alphabetical Arrangement


S.No.Description of ServicesCGSTSGSTIGST
7(viii)Accommodation services - Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having [value of supply] of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent [upto 30-9-2019]14%14%28%
7(vi)Accommodation services - Supply of 'hotel accommodation' having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent [w.e.f. 1-10-2019]9%9%18%
7(ii)Accommodation services - Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having [value of supply] of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. [upto 30-9-2019]6%6%12%
7(vi)Accommodation services - Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having [value of supply] of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. [upto 30-9-2019]9%9%18%
7(ix)Accommodation services - Accommodation, food and beverage services (other) [upto 30-9-2019]9%9%18%
7(vi)Accommodation services - Accommodation, food and beverage services (other) [w.e.f. 1-10-2019]9%9%18%
14Accomodation services - Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having [5][value of supply] of a unit of accommodation below [6][or equal to] one thousand rupees per day or equivalentNilNilNil
7(i)Accommodation services - Supply of 'hotel accomodation' having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent [w.e.f. 1-10-2019]6%6%12%
20Accounting services9%9%18%
34(ii)Admission services - Admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less [From 1-7-2017 to 31-12-2018]9%9%18%
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