HSN Code for Hotel Rooms: A Quick 2024 Guide: 1 Minute to Identify the Right HSN Code for Hotel Accommodation

In India, the Harmonized System of Nomenclature (HSN) is a standardized method of classifying goods and services for GST (Goods and Services Tax) purposes. For hotels, the HSN code generally applies to the accommodation and allied services they provide. As of 2024, the most relevant HSN code for hotel room services is 996311, which covers “Room or unit accommodation services provided by hotels, inns, guest houses, clubs, campsites, and other commercial places meant for residential or lodging purposes.” This code is crucial for hotel owners and operators to correctly categorize their services, ensure regulatory compliance, and apply the correct GST rate.

Tips 1:

As a designer, streamlining hotel operations starts with understanding the regulatory framework—like proper HSN classification. But high-quality guest experiences also depend on thoughtful space planning. Using a professional room planner helps maximize your hotel’s layout, ensuring functional and inviting guest rooms that elevate your brand reputation along with operational efficiency.

FAQ

Q: What is the HSN code for hotel room accommodation in India?

A: The HSN code is 996311, dedicated to accommodation services provided by hotels and similar establishments.

Q: Why is the HSN code important for hotels?

A: It ensures GST compliance and helps hotels categorize their services accurately, affecting tax rates and billing.

Q: Does the HSN code 996311 apply to all types of hotels?

A: Yes, it covers hotels, guest houses, inns, clubs, campsites, and other types of lodging services.

Q: What GST rate applies to hotel rooms under HSN 996311?

A: The GST rate varies based on the room tariff; for example, rooms above ₹7,500 per night attract 18% GST, while lower tariffs have reduced rates.

Q: Are there separate HSN codes for food services in hotels?

A: Yes, food and beverage services in hotels have different HSN codes, usually under heading 9963 for restaurant services.