New GST for Marriage Hall Booking and Services
- GST on marriage hall booking is generally 18% for venue rental services, including banquet hall and event venue services, subject to applicable GST classification.
- The marriage hall GST rate is generally 18% for commercial venue rental services, while services such as catering, decoration, and accommodation may have separate GST treatment based on the nature of supply.
- Venue owners must obtain GST registration if they cross the applicable turnover threshold or fall under mandatory registration provisions.
- Eligible businesses may claim Input Tax Credit on allowable expenses such as maintenance and equipment purchases, subject to GST conditions.
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.
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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 applicable GST rates for marriage hall booking and banquet hall services after 22 September 2025 are provided below. GST treatment depends on the type of service, such as hall rental, catering, decoration, or bundled event services.
GST Rate on Marriage Hall Rent
| Service | SAC Code | New GST Rate (After 22 Sep 2025) | Old GST Rate (Before 22 Sep 2025) |
|---|---|---|---|
| Hall rental only | 996601 | 18% | 18% |
| Hall rental with catering & decoration (composite service) | 9963/9966 | 18% | 18% |
| Outdoor garden/lawn for events | 996601 | 18% | 18% |
Service
SAC Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Service
SAC Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Service
SAC Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Note: GST rates for marriage hall and banquet hall services have remained unchanged. The applicable GST rate depends on the nature of service supplied, such as venue rental, catering, decoration, or bundled event services.
GST on Marriage Halls: What You Need to Know
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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 the applicable threshold limit or mandatory registration provisions apply.
- Charge GST at the applicable rate based on the nature of service. Hall rental services generally attract 18% GST, while bundled wedding packages depend on the services included.
- Issue GST-compliant invoices with the correct SAC classification for the service provided.
- File GST returns such as GSTR-1 and GSTR-3B regularly.
- Maintain booking records, invoices, and billing details for proper GST compliance.
Special Cases
| Booking Type | GST Rate | Remarks |
|---|---|---|
| Religious hall or dharamshala | Depends on conditions | Exemption may apply for eligible non-commercial religious/charitable activities |
| Open ground/lawn with event services | Generally 18% | Applicable rate depends on the services included |
| Hotel marriage hall with rooms | Depends on applicable service | Banquet services and accommodation may have separate GST treatment |
Booking Type
GST Rate
Remarks
Booking Type
GST Rate
Remarks
Booking Type
GST Rate
Remarks
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.
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