Kitne Din
ServiceSAC 9962

Accommodation in hotels including — GST rate 28%

28%GST
CGST (intra-state)14%
SGST / UTGST (intra-state)14%
IGST (inter-state)28%
SAC code9962
CategoryWholesale/Retail
Source notification11/2017 (auto-parsed)

As per Notification 11/2017 (auto-parsed), accommodation in hotels including classified under SAC 9962 attracts 28% GST effective 22 September 2025. On an intra-state supply this is charged as 14% CGST plus 14% SGST; on an inter-state supply the full 28% is charged as IGST.

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Related SAC codes

9962Services in retail trade. Explanation.—This service does not include…12%9962Accommodation in hotels, inns,12%9962Supply, by way of or as part of any18%9962Accommodation in hotels, inns,18%9962Accommodation, food and18%
Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.