New GST for Marriage Hall Booking and Services
Planning a wedding involves many costs—from catering to decorations, and one of the biggest expenses is the marriage hall. But did you know that GST is charged on wedding venue bookings too? This blog explains the gst for marriage hall, how much tax you pay on rent and services, and what both venue owners and clients need to know.
Is GST Applicable on Marriage Halls?
Yes. Booking a marriage hall or banquet hall is considered a supply of service under GST. Whether it’s for a wedding, engagement, reception, or party, the venue rental is taxable.
New GST Rate on Marriage Halls in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for marriage halls Booking (no compensation cess).
GST Rate on Marriage Hall Rent
| Service | SAC Code | New GST Rate |
|---|---|---|
| Hall rental only | 996601 | 18% |
| Hall rental with catering & decoration (composite service) | 9963/9966 | 18% |
| Outdoor garden/lawn for events | 996601 | 18% |
GST on Marriage Halls: What You Need to Know
Old GST Rate on Marriage Hall Rent
(Old GST Rates – Applicable Until 21st September)
| Service | SAC Code | GST Rate |
|---|---|---|
| Hall rental only | 996601 | 18% |
| Hall rental with catering & decoration (composite service) | 9963/9966 | 18% |
| Outdoor garden/lawn for events | 996601 | 18% |
Also Know About – Marriage Food Service SAC Code
Marriage Hall GST Rate: Full-Service Packages
If a marriage hall offers services like:
- Decoration
- Lighting
- Catering
- DJ/music
- Seating arrangement
…and bills everything together, then the entire amount is taxed at 18% as a composite supply under GST. You do not split the GST rate for each service separately.
Input Tax Credit for Marriage Halls
- Construction and maintenance of the hall
- Air conditioning, furniture, and lighting
- Decorations and sound equipment
- Marketing services and staff via vendors
Venue businesses can claim Input Tax Credit on these expenses if GST is charged on the output service.
GST Compliance for Marriage Halls
- Register under GST if turnover exceeds ₹20 lakh
- Charge 18% GST on hall rent and full wedding packages
- Issue tax invoices using SAC Code 996601 or 9963
- File returns like GSTR-1 and GSTR-3B regularly
- Maintain booking and billing records for transparency
Get a Free Demo – Best Inventory Management Software For Small Business
Special Cases
| Booking Type | GST Rate | Remarks |
|---|---|---|
| Religious hall or dharamshala | Exempt | Only if not used commercially |
| Open ground/lawn with tent & catering | 18% | Composite supply |
| Hotel marriage hall (with rooms) | 18% | Rooms charged separately based on rent value |
Conclusion
Understanding the gst for marriage hall services helps venue owners price their services correctly and helps customers understand what they’re paying for. It also ensures everyone stays GST compliant while planning special occasions.
Get a Free Trial – Best Accounting Software For Small Business
Hi there! I’m a Chartered Accountant with over 20 years of experience in financial accounting and a passion for writing. I enjoy simplifying complex topics like GST and income tax, believing that learning should be a lifelong journey. I'm here to share insights and make financial matters easier for everyone!
Frequently Asked Questions
-
What is the GST for marriage hall bookings?It is 18% on hall rent and full-service wedding packages.
-
Is the GST rate for marriage hall different if it's only for rent without catering?No. Whether you book the space only or the full package, GST is 18%.
-
Can religious halls or community halls be exempt from GST?Yes, if they are used without commercial intent and are owned by charitable or religious trusts.
-
Can marriage halls claim GST Input Tax Credit?Yes, on costs related to maintenance, equipment, and other taxable purchases.
-
What is the GST rate on marriage hall rent in hotels?18% on hall rent, and 12% or 18% on room tariffs depending on the rate per night.