| S.No. | Description of Services | CGST | SGST | IGST |
| 7(viii) | Accommodation services - Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having [value of supply] of a unit of accommodation of seven thousand an | 14% | 14% | 28% |
| 7(ii) | Accommodation services - Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having [value of supply] of a unit of accommodation of one thousand rupees and above but less than | 6% | 6% | 12% |
| 7(vi) | Accommodation services - Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having [value of supply] of a unit of accommodation of two thousand five hundred rupees and above b | 9% | 9% | 18% |
| 7(ix) | Accommodation services - Accommodation, food and beverage services (other) [upto 30-9-2019] | 9% | 9% | 18% |
| 7(vi) | Accommodation services - Accommodation, food and beverage services (other) [w.e.f. 1-10-2019] | 9% | 9% | 18% |
| 7(vi) | Accommodation services - Supply of 'hotel accommodation' having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent [w.e.f. 1-10-2019] | 9% | 9% | 18% |
| 7(i) | Accommodation services - Supply of 'hotel accomodation' having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent [w.e.f. 1-10-2019] | 6% | 6% | 12% |
| 14 | Accomodation services - Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having [5][value of supply] of a unit of accommodation below [6][or equal to] one thousand rupees per day or equ | Nil | Nil | Nil |
| 20 | Accounting services | 9% | 9% | 18% |
| 34(ii) | Admission services - Admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less [From 1-7-2017 to 31-12-2018] | 9% | 9% | 18% |
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