GST services classification · rate quoted from the notification
Heading 9963 — Accommodation, food and beverage services
The services Notification No. 11/2017-Central Tax (Rate), 28 June 2017 lists against this classification, and the rate it fixes for each. The rows below are the notification’s own table rows, with the serial and the line each rate stands on.
Last reviewed 2026-10-12 · Get the classification checked for your supply
Rate notified — Notification No. 11/2017-Central Tax (Rate), 28 June 2017
the rate of central tax on the intra-State supply of services, under sub-section (1) of section 9 read with sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (G.S.R. 690(E) dated 28th June 2017, as recorded in our source manifest — the notification text prints the gazette number blank).
| Sl. No. | Classification | Rate | Condition | Source |
|---|---|---|---|---|
| 7 | Heading 9963 (Accommodation, food and beverage services) |
| — | notification-no-11-2017-central-tax-rate.pdftotext-raw.txt:72–187 |
Serial 7, Notification No. 11/2017-Central Tax (Rate), 28 June 2017: (i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air- conditioning or central air-heating in any part of the establishment, at any time during the year nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. - (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. - (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. (iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year. - (v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. (vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. (viii) Accommodation in hotels including five 14 - star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation.-“declared tariff ” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.Notification No. 11/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/11-2017-central-tax-rate/notification-no-11-2017-central-tax-rate.pdftotext-raw.txt:72-187
Exemption notified — Notification No. 12/2017-Central Tax (Rate), 28 June 2017
Services under this classification that the exemption notification relieves of the tax, as the notification’s own rows print them. Where a row shows a rate other than Nil, that is the concessional rate the notification fixes for it.
| Sl. No. | Classification | Rate | Condition | Source |
|---|---|---|---|---|
| 12 | Heading 9963 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:174–179 |
| 13 | Heading 9963 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:180–214 |
| 14 | Heading 9963 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:215–221 |
Serial 12, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: or Heading 9972 Services by way of renting of residential dwelling for use as residence.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:174-179
Serial 13, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:180-214
Serial 14, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:215-221
Question
What rate of GST does the notification fix for Heading 9963 — Accommodation, food and beverage services?
Notification No. 11/2017-Central Tax (Rate), 28 June 2017 fixes central tax on the intra-State supply of these services at 6 per cent. and 9 per cent. against serial 7 of its table — 8 rate entries across 1 row. That is the rate as notified on 28 June 2017; service rates have been amended since, so check the notification in force before you rely on it. Column (2) of the notification’s table is “only indicative” of the classification, so treat the heading as the notification’s grouping and not as an authority on the service’s code.
What this page rests on
- Levy — s.9(1), Central Goods and Services Tax Act, 2017: tax is levied on all intra-State supplies of goods or services at such rates, not exceeding twenty per cent., as may be notified by the Government. Quoted from our held text at
cgst/cgst-act-2017.txt:418, which is what the notification above exercises. - Exemption — s.11(1), CGST Act, 2017: on the Council’s recommendation the Government may exempt, by notification, services of any specified description. Held text at
cgst/cgst-act-2017.txt:451. - Classification — “Chapter”, “Section” and “Heading” carry the meanings they have in the annexed scheme of classification of services the rate notification refers to. Notification No. 12/2017-Central Tax (Rate), explanation 3(ii): "Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative." Each rate is the one notified on 28 June 2017 in the notification named on that row, not a statement of the rate in force today.
- Each row on this page is quoted from a held copy of the notification and keeps its line range. Nothing here is a substitute for the notification in force on the date of your supply.
Part of Section 6 — Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services. All classifications · GST classification advice · Customs HSN classification