GST on corporate housing in India. One invoice, ledger-ready.

Last updated: 18 July 2026

Applicable rate

• ikan invoices (every booking billed by ikan): flat 18% GST — ikan bills as a service provider, so the hotel-accommodation slab never applies to an ikan invoice. Input tax credit is available to GST-registered businesses.
• Background — accommodation billed directly by a hotel: 5% up to ₹7,500/night (no ITC), 18% above (September 2025 CBIC rationalization). This applies to hotel-issued invoices, not ikan’s.
• Out-of-pocket reimbursements (utilities, parking): taxed at the rate notified for the underlying service.

Invoice format

Each invoice is generated as a B2B tax invoice under Rule 46 of the CGST Rules. It carries:

• A stable invoice number and invoice date, plus the booking reference (ICH format), check-in / check-out dates, and traveler name.
• Property name, city, neighborhood — and ikan’s GSTIN as the billing entity (ikan is the seller of record; the property partner does not invoice you).
• Line-item SAC code (996311, accommodation services).
• Place of supply (the state where the property is located).
• CGST + SGST (intra-state) or IGST (inter-state) split. Until ikan’s GSTIN is live on invoices, the document shows a single 18% GST line instead of the split — the total tax is identical.
• Reverse-charge flag (ikan bills on forward charge, so this reads “No”).
• Your GSTIN, registered name, and billing address where on file — we print “not on file” rather than a placeholder.

ICH (ikan Confirmed Housing) reference

Every booking carries a stable ICH reference (e.g. ICH-2026-04-1842) that appears on every artifact: the confirmation email, the supplier voucher, the GST invoice, and any post-stay support ticket. Use it as the canonical key in your ERP.

Input tax credit (ITC)

ikan invoices carry 18% GST as a service provider, which is input-tax-credit eligible for GST-registered businesses. We generate the invoice in the name of your registered GSTIN — your finance team makes the final ITC determination based on the underlying expense category (typically eligible when the stay is for business purposes).

e-Invoicing (IRN / QR)

ikan invoices do not yet carry an IRP-issued IRN or QR code — no e-invoicing (GSP/IRP) integration is live today. If and when ikan crosses the e-invoicing threshold (currently ₹5 Cr aggregate turnover), we will report invoices to the IRP and invoices issued from that point on will carry a valid IRN + signed QR. Until then, the PDF tax invoice itself is the billing document of record.

TDS (Section 194-I)

Some finance teams treat long corporate stays as rent and deduct TDS under Section 194-I (10% once payments cross ₹2.4 lakh in a financial year); whether 194-I (or 194-C/194-J) applies is your team’s determination based on how the service is characterised. ikan does not yet auto-generate TDS annexures or Form 16A reconciliation exports. If your team deducts TDS on ikan invoices, email finance@ikan-residences.com with the booking reference and deduction details, and we will reconcile the certificate manually.

ikan GSTIN

ikan Talent Mobility Pvt. Ltd. — GSTIN: (to be added once registration certificate is issued). Until the GSTIN is live on invoices, ask our finance team for the current invoicing entity details on your booking.

Questions

Email finance@ikan-residences.com with the booking reference. We respond within one business day.