Hotel Industry

Service Tax Applicability on Hotel Industry

Services Provided by Hotel Industry

  • Hotel, Inn, Club and Guest House Service
  • Restaurant service
  • Mandap Keeper’s services
  • Outdoor Caterer
  • Pandal or Shamiana Services
  • Dry Cleaning Services
  • Event Management Service
  • Health Club and Fitness Centre Services
  • Internet Telecommunication Services
  • Rent-a-Cab Services
  • Tour operator’s Services

Service Tax Rate


Abatement [Notification 26/2012-ST dated 20-06-2012]


Exemption under Negative List/Mega Exemption Notification


Reverse Charge Mechanism (Notification No.30/2012-ST dated 20-06-2012)


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