GST Dashboard: Rates at a GlanceNature of supply GST rate ITC position Hotel accommodation up to Rs. Current GST rates on accommodationWith effect from 22 September 2025, hotel accommodation is taxable as follows:Value of accommodation GST rate ITC Up to Rs. Different rates within the same hotelRoom category Actual value per day GST treatment Standard room Rs. Banquet rate matrixNature of supply Non-specified premises Specified premises Restaurant service 5% without ITC 18% with ITC Outdoor catering 5% without ITC 18% with ITC Catering with banquet premises 5% without ITC 18% with ITC Hall-only rental Normally 18% with ITC Normally 18% with ITC20. Hotel accommodationLocation rule: The place of supply of hotel accommodation is the location of the hotel or immovable property.