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Assumption: This guide covers India’s GST. If the hotel is in another country, these rates and tests do not apply.
For an Indian hotel, room accommodation is generally taxed at 12% (6% CGST + 6% SGST/UTGST) when the value of the accommodation unit is up to and including ₹7,500 per unit per day. Accommodation above that threshold falls in the 18% category. Wedding catering and catering combined with function-premises rental can qualify for 5% without input-tax credit (ITC) only when the rate entry’s conditions are satisfied; supplies at or from specified premises fall in the corresponding 18% category. A package cannot be classified correctly from its headline price alone: the contract, line items, supplier GST registrations and venue status all matter.
At a glance: which GST rule applies?
The current CBIC service-rate schedule, under Heading 9963, uses the value of the accommodation supply rather than a hotel’s star rating. The relevant wording covers a unit of accommodation “having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent.” See the CBIC GST services rate schedule.
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| Service on the quote | Rate indicated by the current schedule | Conditions and checks |
|---|---|---|
| Room accommodation at or below ₹7,500 per unit per day | 12% (6% CGST + 6% SGST/UTGST) | Confirm that ₹7,500 or less is the value of the accommodation unit, not merely a room-only figure after separately supplied services are added. |
| Room accommodation above ₹7,500 per unit per day | 18% (9% CGST + 9% SGST/UTGST) | Apply the current value-of-supply entry; do not substitute star category for the threshold. |
| Qualifying outdoor catering at non-specified premises | 5% (2.5% CGST + 2.5% SGST/UTGST), without ITC | Verify that the supply is outdoor catering, the premises and supplier satisfy the entry, and the invoice applies the no-ITC condition. |
| Qualifying catering supplied with function-premises rental | 5% without ITC in the qualified cases; 18% for specified-premises cases covered by the residual entry | Check whether catering and rental are supplied together as described in the entry and identify the legal entity making the supply. |
| Venue rental without catering | Not stated by the cited schedule summary; do not assume the catering-plus-rental rate | Request the precise classification and rate basis on the quote or invoice and obtain professional advice if disputed. |
The 5% figure is not a universal “wedding package” rate. It is a conditional entry and carries no ITC. A supplier charging 5% cannot claim the input credits that would otherwise be available for that supply.
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How the room-accommodation threshold works
Use the value per unit per day
For each accommodation unit, compare the value of supply for one day with ₹7,500. A value of exactly ₹7,500 remains in the 12% category; a value above ₹7,500 is in the 18% category. The test is expressed per unit per day, so a quote for several rooms or several nights should be capable of being reconciled to that unit-and-day basis.
For illustration only, a taxable accommodation value of ₹6,000 for one unit for one day produces ₹720 of GST at 12%, before considering how the invoice splits any separately supplied services. A taxable value of ₹8,000 produces ₹1,440 at 18%. These calculations demonstrate the rate arithmetic; the hotel’s taxable value must still be determined from the actual contract and invoice.
Star rating is not the current test
A hotel’s one-star, five-star or resort branding does not by itself select the rate in the current CBIC entry. An older 2017 government clarification also discussed the irrelevance of star rating to the then-current threshold, but that historical release cannot override the current schedule. Use the value-of-supply wording in the schedule for the relevant invoice date.
What may need to be separated from the room value
Ask whether breakfast, meals, transfers, decorations, activities or venue access are supplied as separate line items or as part of a single contractual supply. The ₹7,500 comparison concerns the accommodation unit’s value of supply. Adding every wedding-related charge to a room figure without examining the agreement can produce the wrong classification; treating an inseparable bundle as room-only can do the same.
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Wedding catering, banquet food and function-premises rental
When 5% can apply
The schedule describes a composite supply of “outdoor catering” together with renting of premises, including a hotel, convention centre, club, pandal, shamiana or another place specially arranged for a function. The 5% entry is available only when its non-specified-premises and supplier conditions are met, and it is expressly without ITC. Read the current entry in the CBIC schedule rather than relying on a generic banquet brochure.
“Outdoor catering” is a classification, not simply any food served at a wedding. The supplier, the location, the way the premises are provided and the contractual combination of food and premises rental all have to match the entry. A caterer serving food at a venue may be treated differently from a hotel supplying an integrated banquet service from its own specified premises.
When 18% is relevant
The same rate structure places corresponding supplies provided by suppliers at or from specified premises in the residual 18% category. A venue may therefore advertise a food-and-hall package while the invoice legitimately carries 18% because the specified-premises conditions are met. The percentage alone does not show whether the supplier has correctly classified the service; the underlying facts do.
Food-only banquet bookings
Readers often ask, “If a banquet booking includes only food and no banquet hall rent is charged, should GST be 5%?” There is no automatic answer from that wording. The supplier must determine whether the service is qualifying outdoor catering and whether all conditions of the 5% entry are met. If premises rental is absent, do not assume the composite catering-plus-rental description applies; inspect the actual service and the supplier’s classification.
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Does the room tariff affect GST on food?
Room price does not act as a blanket multiplier for the GST rate on wedding food. Accommodation and catering have separate rate entries. Room value can, however, be relevant to whether a venue is a specified premise for the applicable financial year, which in turn can affect a qualifying catering entry. That is a premises-status question, not a rule that every rupee of food automatically follows the room rate.
Specified premises: check the correct financial year
CBIC Notification No. 05/2025-Central Tax (Rate), dated 16 January 2025, amended the definition of specified premises with effect from 1 April 2025. The notification addresses premises where, in the preceding financial year, the supplier provided hotel accommodation whose value of supply exceeded ₹7,500 per unit per day, along with a prescribed declaration mechanism. The full notification is available through the CBIC tax information portal.
For an event in a particular financial year, ask which version of the definition applies and whether the venue’s status was established under the relevant process. A bill from before 1 April 2025 and a bill from a later financial year may not be governed by identical specified-premises tests. Do not copy a venue’s old email or an outdated blog explanation into a new contract without checking the year.
Why a wedding package may have several GST treatments
A hotel wedding quote can contain rooms, a lawn or ballroom, food, beverages, décor, equipment, entertainment and transportation. The rate schedule does not create one universal rate for every combination. Classification depends on what is actually supplied, whether supplies are composite or separate, which entity contracts with the customer and which GST registration issues the invoice.
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| Package feature | Questions to ask before accepting the rate |
|---|---|
| Rooms for guests | What is the value of each accommodation unit per day? Are meals or other items separately priced? |
| Banquet hall, lawn or convention space | Is the charge for premises rental alone, or is it supplied together with catering under one contract? |
| Food and service staff | Is the supplier providing qualifying outdoor catering? Does the 5% entry’s no-ITC condition apply? |
| Hotel-owned versus outside caterer | Which legal entity and GST registration appear on the invoice? Are the hotel and caterer separate suppliers? |
| Venue status | Was the property a specified premise under the definition applicable to the event’s financial year? |
Two quotes showing different percentages may both contain multiple supplies. Compare the room value, catering and rental line items, supplier registrations, venue status and ITC treatment before deciding which quote is cheaper or compliant.
Place of supply: why the invoice may show CGST/SGST or IGST
GST type depends on place-of-supply rules as well as the rate. The IGST Act and related rules connect accommodation in an immovable property used for a marriage or reception to the property’s location. Event-related services supplied to a registered recipient generally connect to where the event is actually held, subject to statutory exceptions. Consult the CBIC-hosted IGST Act and the GST rules.
When the supplier and recipient are in the same state under the applicable place-of-supply analysis, an invoice may show CGST plus that state’s SGST. An interstate supply may show IGST. A customer’s home address, the hotel’s marketing location and the event location are not interchangeable legal tests, so the supplier should document why the selected tax type applies.
How to review a hotel or resort wedding quote
- List every promised supply. Separate accommodation, hall or lawn rental, food, beverages, décor, equipment, staffing, entertainment and transport.
- Map each line to the contract. Determine whether the hotel supplies everything or whether outside vendors issue their own invoices.
- Calculate the room threshold. For each accommodation unit, identify the value per day and compare it with ₹7,500.
- Ask for the catering classification. If the supplier proposes 5%, request confirmation that the service is qualifying outdoor catering or the qualifying composite catering-plus-premises supply.
- Confirm ITC treatment. A 5% qualifying catering entry is without ITC; the supplier should not present that rate as though normal input credit were available.
- Check specified-premises status. Ask which financial year’s definition was applied and whether the venue falls within the post-1 April 2025 rules where relevant.
- Verify the legal entity and GSTIN. Match the contracting party, invoice issuer and registration for the hotel, caterer and any event company.
- Check place of supply and tax type. Confirm why the invoice uses CGST/SGST or IGST based on the property and event facts.
- Keep the supporting documents. Retain the quote, signed agreement, menu or catering scope, room schedule, cancellation terms and invoices so the classification can be explained later.
Worked examples
Rooms below the threshold, catering separately contracted
A resort quotes rooms at ₹7,200 per unit per day and a caterer separately invoices food at the wedding venue. The rooms meet the accommodation threshold for 12%, subject to confirming their value of supply. The catering invoice must be tested independently against the outdoor-catering entry, venue status and no-ITC condition. The room rate does not automatically set the food rate.
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Rooms above the threshold and a hotel banquet package
A hotel quotes rooms at ₹9,000 per unit per day and one contract covers the ballroom and dinner. The rooms fall in the 18% accommodation category. The banquet portion still requires a separate analysis: if the premises are specified or the 5% conditions are not met, the residual 18% category may apply; if every condition for the qualified non-specified-premises composite entry is met, 5% without ITC may be available.
Hall rental with no catering
A convention hall is rented for a ceremony, while the customer arranges food elsewhere. Do not apply the 5% composite catering-plus-rental entry merely because the event is a wedding. The precise standalone rental classification and rate must be stated by the supplier and checked against the actual contract; the cited schedule summary does not establish a universal standalone rate.
Common mistakes and how to correct them
- Using star rating instead of value. Recalculate from the current ₹7,500-per-unit-per-day test.
- Applying 5% to every wedding meal. Confirm the outdoor-catering and premises conditions and remember that the rate is without ITC.
- Assuming one package means one rate. Review whether rooms, rental and catering are distinct supplies or a qualifying composite supply.
- Ignoring supplier registrations. A hotel, caterer and event company may be separate legal suppliers with separate invoices.
- Relying on pre-April-2025 premises guidance. Check the specified-premises definition applicable from 1 April 2025 and the relevant financial year.
- Choosing CGST/SGST or IGST from the customer’s address alone. Apply the statutory place-of-supply rules to the property and event.
When to obtain professional advice
Get a GST practitioner or tax adviser involved when the amount is material, the venue disputes its specified-premises status, a single invoice combines rooms and a large event package, multiple GST registrations are involved, or the supplier proposes 5% while also allowing ITC. Ask for the classification and legal basis in writing rather than relying on a salesperson’s verbal assurance. The official schedule supplies the categories and conditions, but it cannot decide a contract-specific classification without the underlying facts.
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Official references
- CBIC: GST Goods and Services Rates — services, Heading 9963
- CBIC Notification No. 05/2025-Central Tax (Rate), 16 January 2025
- CBIC GST Tax Information Portal: IGST Act, 2017
- CBIC GST Tax Information Portal: GST Rules
- Press Information Bureau: GST rate on services, 2018
- Press Information Bureau: historical hotel-rating clarification, 2017
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