PG & hostel GST checker (India, 2026)
Whether your PG owes GST comes down to two lines and a threshold. Enter your numbers and the checker tells you which side you are on — and why.
This accommodation is likely exempt from GST. Both conditions are met: the charge is up to ₹20,000 per person per month and the minimum stay is 90 days or more (exemption entry 12AA, effective 15 July 2024). If accommodation is your only supply, you are generally not even required to register for GST — even above the ₹20 lakh turnover line. Note: food, laundry or other services billed separately can carry their own GST.
Runs entirely in your browser. Nothing is sent to us or stored. A guide for planning, not tax advice — confirm your position with a CA.
How the PG GST rules work
Since 15 July 2024, PG and hostel accommodation is exempt from GST when both of these are true:
- the charge is up to ₹20,000 per person per month, and
- the resident stays for a continuous period of at least 90 days.
Meet both and a standard PG or working-professional hostel is exempt, and if that is all you supply you need not register for GST at all. Miss either line — a premium bed over ₹20,000 a month, or short stays under 90 days — and that accommodation becomes taxable (commonly at 12%; confirm for your case).
Being taxable is not the same as owing GST today. GST registration only becomes compulsory once your aggregate turnover — all rent plus other business income under the same PAN — crosses ₹20 lakh in a financial year (₹10 lakh in some special-category states). Below that, a taxable PG still has no GST to charge yet.
Two wrinkles the checker flags but cannot decide for you: food and services billed on top of the bed can be a separate supply with their own GST, and the income-tax question of whether a serviced PG is business income is a different analysis altogether — covered in our full guide to GST on rental income.
Frequently asked questions
Is a PG or hostel exempt from GST?
It can be. Since 15 July 2024, PG and hostel accommodation is exempt from GST when the charge is up to ₹20,000 per person per month and the resident stays for a continuous period of at least 90 days. If either condition fails — a higher charge, or shorter stays — the accommodation becomes taxable.
What is the ₹20,000 rule for PG GST?
The exemption applies only when the accommodation charge is ₹20,000 or less per person per month. A premium PG charging more than ₹20,000 per bed per month falls outside the exemption on that accommodation, regardless of stay length.
Does the 90-day rule apply per resident?
Yes. The minimum continuous stay of 90 days is judged per resident. A long-term resident in a building that also takes short stays still qualifies on their own tenure; the short-stay guests do not.
If my PG is taxable, what GST rate applies?
Accommodation that falls outside the exemption is commonly taxed at 12%, but the rate and treatment depend on your setup, and food or other services billed separately can carry their own GST. This is a question to confirm with a CA rather than assume.
Do I need GST registration if my PG is exempt?
Generally no. If accommodation is your only supply and it qualifies for the exemption, you are not required to register for GST even if turnover crosses ₹20 lakh, because a person making only exempt supplies is not liable to register. Adding taxable services can change that.
The exemption rests on records you can show
The ₹20,000 and 90-day tests are settled by numbers: what each bed is charged and how long each resident stayed. Nestwise tracks a PG at the bed level — charges, occupancy and tenure — so the evidence is there when the GST question comes up. Free while in early access.
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