Gwida dwar it-Taxxa fuq l-Oġġetti u s-Servizzi (GST) għall-Hosts ġewwa l-Indja
This FAQ is intended solely for information purposes and no Airbnb Host or other third party may rely upon it as tax or legal advice or use it for any other purpose. As such, Airbnb assumes no responsibility whatsoever to Airbnb Hosts or other third parties as a result of the use of information contained herein.
Readers are encouraged to consult with professional advisors for advice concerning specific matters before making any decision or taking a position on any tax return. Airbnb disclaims any responsibility for positions taken by taxpayers in their individual cases or for any misunderstanding on the part of readers.
What is the system of collection and payment of GST by Airbnb Hosts in India?
Airbnb Hosts who expect their annual commercial turnover from sale of goods and services to be at or below INR 20 lakhs (at or below INR 10 lakhs in special category states identified under Article 279A(4)(g) of the Constitution of India) are currently exempt from registering for Goods and Services Tax (GST) purposes. For these Hosts, Airbnb will remit the entire GST collected from the guests directly to the tax authorities.
Hosts who expect their annual commercial turnover from sale of goods and services to be over the GST registration threshold of INR 20 lakhs (or INR 10 lakhs in special category states identified under Article 279A (4)(g) of the Constitution of India) are liable to register for GST and obtain a GST number (GSTIN). For these Hosts, it is the Hosts’ responsibility to remit the GST on reservations (net of any tax collected at source (TCS) deducted) to the tax authorities and it is Airbnb’s responsibility to deposit TCS against the GSTIN(s) provided by Hosts.
What are the current tax rates?
Airbnb collects GST from guests on behalf of Airbnb Hosts who reside in India and have listings in India at the following prescribed slab rates:
Accommodation Charge per Unit, per Night: Tax Rate
- Up to 7,500 INR: 12%
- 7,501 INR and above: 18%
The accommodation charge per unit per night is calculated as the reservation gross booking amount divided by the number of nights on the reservation. The tax rates are set by the Government of India and cannot be changed.
Will the Airbnb service fees be calculated on total listing price and the GST?
No, the Airbnb service fees would be calculated from the booking subtotal (before fees and taxes).
I am a GST-registered Host. How can I receive the GST collected by Airbnb from guests so that I can pay this to the tax authorities?
Add your GSTIN(s) here so that we know you are a GST-registered host. For bookings accepted after you add your GSTIN, we will send the GST to you for your remittance to the tax authorities.
If you did not add your GSTIN to your account, Airbnb is unable to payout GST retrospectively for reservation payouts that have already occurred.
I am a GST-registered Host. I have been receiving GST payouts as I have added GST to my listings using the additional taxes feature. Do I need to submit my GSTIN here?
Yes, please add your GSTIN(s) here to ensure you continue to receive GST payouts. Please also remove all GST settings added through the additional taxes feature to avoid double-charging of taxes to guests.
I have added my GSTIN here. When can I expect to receive my GST payouts?
We’ll send your GST payout about 24 hours after a guest checks into your place. Your bank and payout method will determine how long it will take for your funds to arrive in your account. Find out more about when you'll get your payout.
I want to update/amend a GSTIN submitted previously. How can I do this?
Go to the GST Registration Page and update your GSTIN by replacing an existing GSTIN in the field. Airbnb will deposit TCS against your updated GSTIN on a prospective basis and is unable to amend past TCS returns.
I need to register for GST. How can I do this?
Submit your registration on the Goods and Services Tax Network here. Please consult a professional on your GST obligations based on your circumstances.
Add your GSTIN(s) here as soon as you obtain the GSTIN(s), to ensure that you can receive GST payouts on bookings to comply with your GST obligations.
I am no longer required to be registered for GST and have de-registered. How can I remove my GSTIN from my account and stop GST collection on my listings?
Hosts should review all listings and associated GSTINs on the GST Registration Page and remove any GSTIN that are no longer valid.
Hosts can update their GSTIN by replacing an existing GSTIN in the field, or delete their GSTIN entirely from the field.
For listings without an associated GSTIN, Airbnb will collect any applicable GST from the guests and remit the GST to the tax authorities.
I am a GST-registered Host. Why do some of my listings collect GST while others do not?
GST is charged when 1) the Host has an India country of residence (COR) and 2) the listing address is located in India. Please ensure you fill in all listing addresses accurately. If this issue persists, please contact Airbnb.
Since Airbnb will be remitting GST on behalf of Hosts who have not provided their GSTIN, what kind of income should the Host declare on his/her returns?
If the Host does not have a GSTIN because they have not crossed the GST registration threshold, they should not be required to file any GST returns, and thus the question of disclosure on the GST returns should not arise as well.
I am a GST-unregistered Host. Where can I find proof of GST remitted by Airbnb to the tax authorities?
It is Airbnb’s responsibility to remit the entire GST collected from the guests directly to the tax authorities in respect of reservations with GST-unregistered Hosts. For Hosts that did not provide GSTIN(s) here, Airbnb treats such Hosts as GST-unregistered and remits the entire GST collected from guests directly to the tax authorities in one lump sum on a monthly basis.
If you are not liable to register for GST, you should not be required to file any GST returns or remit any GST to the tax authorities. Thus, there should not be a need to ask for such proof.
How is the GST threshold determined? If a Host stays in a special category (SC) state but has a listing in a non-SC state, would the threshold be determined by their state of residence or state of the listing?
Generally, the threshold is determined by the state that the listing is in, and not by the state the Host resides in. Please check with your tax consultants on the GST implications of your specific circumstances.
How would GST apply to an entire home consisting of multiple rooms listed on Airbnb vs. individual rooms of the same home listed separately on Airbnb?
The term used in the GST regulation is ‘per unit per day’. Thus, if the Host reflects an entire home with multiple rooms as a single unit, the home should be treated as a single unit for computing the GST rate (and not based on the number of rooms).
If the Host reflects each room as a separate unit with individual room rates, each room will be treated as a separate unit. For example, if a guest books 4 rooms in the same home at the per room rate, then the GST implications would be calculated at a per room rate.
Where can I find the GST amount collected by Airbnb on my receipt?
The occupancy tax on the receipt is the collected GST amount.
I need a GST invoice for my booking. Where can I find this?
Contact us here.
What is Airbnb’s GSTIN?
- Andaman: 35AANCA6203B1Z5
- Andhra Pradesh: 37AANCA6203B1Z1
- Arunachal Pradesh: 12AANCA6203B1ZD
- Assam: 18AANCA6203B1Z1
- Bihar: 10AANCA6203B1ZH
- Chandigarh: 04AANCA6203B1ZA
- Chhattisgarh: 22AANCA6203B1ZC
- Dadar and Nagar Haveli: 26AANCA6203B1Z4
- Daman and Diu: 25AANCA6203B1Z6
- Delhi: 07AANCA6203B1Z4
- Goa: 30AANCA6203B1ZF
- Gujarat: 24AANCA6203B1Z8
- Haryana: 06AANCA6203B1Z6
- Himachal Pradesh: 02AANCA6203B1ZE
- Jammu: 01AANCA6203B1ZG
- Jharkhand: 20AANCA6203B1ZG
- Karnataka: 29AANCA6203B1ZY
- Kerala: 32AANCA6203B1ZB
- Madhya Pradesh: 23AANCA6203B1ZA
- Maharashtra: 27AANCA6203B1Z2
- Manipur: 14AANCA6203B1Z9
- Meghalaya: 17AANCA6203B1Z3
- Nagaland: 13AANCA6203B1ZB
- Odisha: 21AANCA6203B1ZE
- Puducherry: 34AANCA6203B1Z7
- Punjab: 03AANCA6203B1ZC
- Rajasthan: 08AANCA6203B1Z2
- Sikkim: 11AANCA6203B1ZF
- Tamil Nadu: 33AANCA6203B1Z9
- Telangana: 36AANCA6203B1Z3
- Tripura: 16AANCA6203B1Z5
- Uttar Pradesh: 09AANCA6203B1Z0
- Uttarakhand: 05AANCA6203B1Z8
- West Bengal: 19AANCA6203B1ZZ
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