A hotel invoice looks simple until a corporate guest asks for a "proper GST bill" so they can claim input credit, and it turns out yours is missing the GSTIN, the SAC code, or the tax split. This guide lays out exactly what a compliant hotel GST invoice must contain, with a labelled sample you can copy.
The mandatory fields
Under GST, a tax invoice for accommodation must show all of the following:
- Hotel's legal name, address and GSTIN
- A unique, consecutive invoice serial number and the date of issue
- Guest's name and address (and their GSTIN, if they want to claim input credit)
- SAC code 9963 for accommodation
- Taxable value (room tariff after any discount)
- GST rate and the CGST and SGST amounts shown separately
- Total invoice value, in figures
Get the tax split right
Accommodation is taxed where the property sits, so it is an intra-state supply. That means you charge CGST plus SGST, each half of the total rate, shown as two separate lines. Do not lump them into one "GST" figure, a corporate guest's accounts team needs the split to file. IGST only appears in rare inter-state cases that a normal hotel stay does not create.
Which rate: 5% or 18%?
The slab depends on the room tariff, with a notified threshold separating the lower and higher rates. Food and beverage billed through the restaurant carries its own rate and should be a separate line or invoice. For the current threshold and worked examples, see our full guide on GST on hotel rooms in India.
A sample tax invoice (labelled)
A clean accommodation invoice reads top to bottom like this:
- Header: Hotel name, address, GSTIN, "Tax Invoice", invoice number, date
- Guest block: Name, address, guest GSTIN (if provided)
- Line item: "Room charges, 2 nights", SAC 9963, taxable value
- Tax block: CGST at half the rate, SGST at half the rate, each as its own line
- Total: Taxable value + CGST + SGST = grand total
Still building GST bills by hand in Excel?
Sukoon applies the correct slab, splits CGST and SGST automatically, and prints a compliant tax invoice with your GSTIN and SAC code every time. Built for Indian hotels.
See Sukoon billingCommon mistakes to avoid
The errors that trigger disputes and notices: no GSTIN on the bill, tax shown as a single "GST" figure instead of CGST plus SGST, the wrong slab for the tariff, F&B mixed into the room line, and non-sequential invoice numbers. A system that enforces the format removes all of these. While you are tightening billing, the C-Form registration and night audit guides cover the other compliance basics.
FAQs
What must a hotel GST invoice contain?
A compliant tax invoice needs: the hotel's name, address and GSTIN, a unique serial number and date, the guest's name (and GSTIN if they want input credit), the SAC code for accommodation, the taxable value, the GST rate and the CGST/SGST or IGST amounts shown separately, and the total. Missing the split or the GSTIN is the most common error.
What is the SAC code for hotel accommodation?
Hotel accommodation falls under SAC 9963. Restaurant and food service within the hotel is billed separately under its own rate. Showing the SAC code on the invoice is part of being compliant.
Is it CGST and SGST or IGST on a hotel bill?
Accommodation is taxed where the hotel is located, so it is almost always an intra-state supply: you charge CGST plus SGST, split equally. IGST would only apply in rare inter-state scenarios, which for a physical hotel stay is generally not the case.
What GST rate applies to hotel rooms?
The rate depends on the room tariff. Below the notified threshold the rooms attract the lower slab (5%) and above it the higher slab (18%). See our dedicated guide on GST on hotel rooms for the current threshold and worked examples.