Tent House New GST Rate: Rentals and Services
- GST on tent services generally depends on the nature of supply; standalone pandal/shamiana and event-support services generally attract 18% GST.
- A composite supply of outdoor catering with a pandal or shamiana may attract 5% without ITC at eligible premises, while other cases can attract 18%.
- Pandal and shamiana services are classified under SAC 996312; pure rental of tents or equipment may require a different SAC.
- GST registration generally applies once aggregate turnover crosses the applicable service-provider threshold, subject to GST rules.
- Eligible ITC may be claimed on taxable business inputs and services where permitted, subject to the applicable GST rate and ITC conditions.
Tent houses are an integral part of Indian weddings, cultural programs, religious events, and outdoor parties. They provide everything from canopies and chairs to decorative lighting and stages. But how are these services taxed under the GST ? This blog explains the tent house GST rate, what services are included, and how GST compliance works for vendors and clients.
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New GST Rate on Tent House Services in India
There was no separate GST rate change for standard tent-house services on 22 September 2025. Most taxable tent, pandal/shamiana and event-support services continue to attract 18% GST, subject to the exact nature of the supply.
New GST Rate for Tent House Services
| Service Provided | SAC Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Pandal / shamiana / mandap service for functions | 996312 | 18% | 18% |
| Event organisation and setup/support services | 998596 | 18% | 18% |
| Event furniture/equipment rental without operator, where applicable goods attract 18% | 9973 | Generally 18% | Generally 18% |
Service Provided
SAC Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Service Provided
SAC Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Service Provided
SAC Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Note: Pure rental of tents or equipment without event services may have a different GST treatment depending on the classification and GST rate of the goods being rented.
Issue Credit Notes for Event Cancellations or Item Returns
What If Tent House Service Is Clubbed with Catering?
If your tent house also provides catering or food services, it becomes a composite supply. In such cases:
- If the main service is catering, the GST rate may drop to 5% (without ITC)
- If tent setup is the dominant part, then 18% GST applies to the whole package
Proper invoicing and classification are crucial to avoid penalties .
Tent House Old GST Rate: Key Inclusions
- Mandap, stage, or tent: 18%
- Chairs, tables, carpets: 18%
- Lighting, fans, generators: 18%
- Floral or decorative materials: 18%
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GST Compliance for Tent House Businesses
- Register for GST once aggregate turnover crosses the applicable registration threshold, subject to GST rules.
- Apply GST based on the actual nature of each supply; 18% does not automatically apply to every rental or bundled service.
- Use SAC 996312 for pandal/shamiana services; other rentals or event-support services may require different SAC codes.
- File GSTR-1 and GSTR-3B at the applicable monthly or quarterly frequency. Eligible taxpayers may use the QRMP scheme.
- Maintain records of bookings, invoices, vendor supplies and customer payments.
Input Tax Credit for Tent House Businesses
You can claim Input Tax Credit on:
- Equipment purchases
- Maintenance and repair services
- Fuel (for generators)
- Logistics and transportation
Understanding the tent house GST rate helps event organizers, wedding planners, and service providers stay compliant and transparent. Whether you’re setting up a stage for a show or a canopy for a marriage, 18% GST is the norm—and accurate billing is the key.
