GST treatment

Last updated: 25 April 2026

Applicable rate

• Accommodation services: 18% GST (12% on accommodation up to ₹7,500/night, 18% above ₹7,500/night per the most recent CBIC notification).
• Aggregator service fee: 18% GST.
• 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:

• Booking reference (ICH format), check-in / check-out dates, traveler name.
• Property name, city, neighborhood, supplier GSTIN.
• Line-item HSN/SAC codes (996311 for accommodation services).
• Place of supply (the city where the property is located).
• CGST + SGST (intra-state) or IGST (inter-state) split.
• Reverse-charge flag where applicable.
• Your GSTIN, registered name, and billing address.

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)

ITC eligibility on accommodation services is governed by Section 17(5) of the CGST Act. 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 and the property is GST-registered).

e-Invoicing

Where applicable under the e-Invoicing threshold (currently ₹5 Cr aggregate turnover), invoices are reported to the IRP and carry a valid IRN + QR code.

ikan GSTIN

ikan Talent Mobility Pvt. Ltd. — GSTIN: (to be added once registration certificate is issued). Until then, invoices are issued by the underlying property partner with ikan as the booking aggregator.

Questions

Email finance@ikan.co.in with the booking reference. We respond within one business day.