Hotel Bill Format & Guest Room Folio Invoicing (SAC 9963)

A detailed room folio and guest checkout bill reflecting accommodation tariffs, restaurant room service, laundry, and applicable GST slabs.

Key Highlights - Room tariffs up to ₹7,500/night attract 12% GST; above ₹7,500 attracts 18% GST - Food & Beverage service within hotels billed under composite or separate 5%/18% slabs - Standardized guest check-in/check-out timestamping, room numbers, and Pax counts - Compliant SAC Code 9963 classification for domestic and corporate B2B guest input credit

Hotel Invoicing Dynamics under Indian GST

Hospitality billing is uniquely structured because a single guest checkout folio frequently combines multiple service classifications subject to distinct GST rates: 1. Accommodation Services (SAC 996311): Room tariffs; 2. Food & Beverage Services (SAC 996331): In-room dining, buffet breakfasts, and restaurant covers; 3. Ancillary Services: Airport transfers, laundry, spa therapies, and banquet hall venue bookings.

For corporate guests traveling on business, receiving a valid GST hotel invoice with their employer's 15-digit GSTIN is mandatory to claim Input Tax Credit for business travel expenses.

Current GST Slabs on Hotel Accommodation (Notification No. 11/2017-CT(R))

*Note: Following the 47th GST Council Meeting, hotel accommodation priced up to ₹1,000 per day is also brought under the 12% GST tax net.*

Mandatory Fields in a Compliant Hotel Checkout Bill

• Hotel Entity Branding: Registered trading name, FSSAI license number (mandatory for food operations), star category, address, contact phone, and GSTIN.
• Guest Folio Data: Guest full name, government ID proof type (Aadhaar / Passport / Voter ID), corporate company name and corporate GSTIN (if B2B stay).
• Stay Particulars: Room Number, Room Category (Standard / Deluxe / Suite), Number of Guests (Adults/Children), Check-In Date & Time, and Check-Out Date & Time.
• Itemized Tariff Ledger: Separate rows for room nights, food orders (referencing KOT slips), mini-bar consumption, telephone charges, and laundry.
• Settlement Summary: Record of advance deposit received during check-in, credit card authorization code, UPI transaction reference, and final settlement balance.

Frequently Asked Questions **Q: Can a company claim ITC on hotel bills if the hotel is in another state?** Under Section 12(3) of the IGST Act, the place of supply for hotel accommodation is the location of the hotel. Thus, hotels always charge CGST + SGST of that state. A company registered in a different state generally cannot claim ITC against that state’s CGST+SGST unless they have a registered branch in that state.

Q: Is service charge compulsory on hotel bills? No. As per guidelines issued by the Central Consumer Protection Authority (CCPA), hotels and restaurants cannot levy service charges automatically or by default on the food or accommodation bill. Any tip or service charge is strictly voluntary.