Kitne Din
ServiceSAC Heading 9963

Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days. — GST rate 0%

0%GST
Condition: Provided that the accommodation service is supplied for a minimum continuous period of ninety days.
CGST (intra-state)0%
SGST / UTGST (intra-state)0%
IGST (inter-state)0%
SAC codeHeading 9963
CategoryHospitality
Source notification12/2017 (amended by 16/2025)

As per Notification 12/2017 (amended by 16/2025), supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days. classified under SAC Heading 9963 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Provided that the accommodation service is supplied for a minimum continuous period of ninety days..

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Related SAC codes

Heading 9968Local delivery services - a. supplied through electronic commerce…18%Heading 9968Local delivery services - b. other than (a) above18%Heading 9968Delivery services other than (i), (ii) and (iii) above18%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of job work in relation to diamonds falling under…1.5%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of job work in relation to - (a) all food and food…5%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of job work in relation to manufacture of alcoholic…18%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of job work other than (i), (ii), and (iii) above18%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of any treatment or process on goods belonging to…5%
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%.