Anleitung für die Waren- und Dienstleistungssteuer („Goods and Services Tax“, kurz GST) für Gastgeber in Indien
This FAQ is intended solely for information purposes and no Airbnb Host or other third party may rely upon it as tax or legal advice or use it for any other purpose. As such, Airbnb assumes no responsibility whatsoever to Airbnb Hosts or other third parties as a result of the use of information contained herein.
Readers are encouraged to consult with professional advisors for advice concerning specific matters before making any decision or taking a position on any tax return. Airbnb disclaims any responsibility for positions taken by taxpayers in their individual cases or for any misunderstanding on the part of readers.
What is the new system of collection and payment of GST by Airbnb hosts in India?
As per the latest notification released by Ministry of Finance on 28 June 2017, Airbnb hosts who expect their annual commercial turnover from sale of goods and services to be at or below Rs. 20 lakhs (at or below Rs. 10 lakhs in special category states identified under Article 279A(4)(g)) are currently exempt from registering for Goods and Services Tax (GST) purposes. For these hosts, Airbnb will remit the entire GST collected from the guests directly to the tax authorities.
Hosts who expect their annual commercial turnover from sale of goods and services to be over the GST registration threshold of INR 20 lakhs (or INR 10 lakhs in special category states identified under Article 279A (4)(g)) are required to obtain a GST number and remit the entire amount of GST owed on the transaction to the tax authorities.
When can a registered host expect to receive their GST payouts?
For any host that has provided Airbnb with their GST registration number, Airbnb will collect the GST from the guest at the time of booking, and will pay out taxes to hosts about 24 hours after the guest’s scheduled check-in time. The time it takes for the funds to arrive in the host’s account depends on the payout method. This process will be in place until the TCS provisions are effective.
What are the current tax rates?
Airbnb will collect GST from guests on behalf of Airbnb hosts who reside in India and have listings in India at the following prescribed slab rates:
Accommodation Charge per Unit, per Night: Tax Rate
- Below 1,000 INR: Exempt
- 1,000 INR — 7,500 INR: 12%
- 7,501 INR and above: 18%
The accommodation charge per unit per night is calculated as reservation gross booking amount divided by number of nights on the reservation. The tax rates are set by the Government of India and cannot be changed unless the host changes the tariff.
Will the Airbnb service fees be calculated on total listing price and the GST?
No, the Airbnb service fees would be calculated from the booking subtotal (before fees and taxes) and is automatically deducted from the payout to the host.
Since Airbnb will be remitting taxes on behalf of hosts who have not provided their Goods and Services Tax Identification Number (GSTIN), what kind of income should the host declare on his/her returns?
If the host does not have a GSTIN, they should not be required to file any GST returns, and thus the question of disclosure on the GST returns should not arise as well.
How would GST apply to an entire home consisting of multiple rooms listed on Airbnb vs. individual rooms of the same home listed separately on Airbnb?
The term used in the GST regulation is ‘per unit per day’. Thus, if the host reflects an entire home with multiple rooms as a single listing, the home should be treated as a single unit for computing the GST rate (and not based on the number of rooms). If the host reflects each room as a separate listing, each room will be treated as a separate unit. For example, if a guest books 4 rooms in the same home at the per room rate, then the GST implications would be calculated at a per room rate.
How does the GST regulation apply to a host who has an annual turnover (turnover includes all sources of income) above the threshold and has a listing priced under INR 1,000? Does he/she register for GST?
Since the host has an annual turnover from all sources of income (i.e. both taxable and exempt) above the threshold, the host is liable to obtain the GST registration and file the GST returns. Given that the host’s listing is priced under INR 1,000, it would be treated as an exempted service and no GST would apply on this listing. This should be disclosed as an exempted service in the GST returns. Further, GST returns for the host’s other sources of taxable and exempt income would be filed in the routine manner.
If guests are paying GST and providing the GST number, how can they process the refund for the same?
In case an Indian guest is a business user and has a GST number, he/she can claim set off of the tax charged by Airbnb against the output GST liability of their business, provided that the travel / stay is business related and subject to satisfaction of other input credit conditions of GST law. There will be no direct refund available to the Guest through Airbnb.
What happens if a host expects turnover to be below the threshold and does not register for GST but later exceeds the threshold and vice versa?
The liability to register arises when a service provider’s aggregate commercial turnover exceeds the threshold. Accordingly, when the income of a host goes above the threshold in a particular year, they are required to apply for GST registration within 30 days. If the host fails to apply for registration within this time, this may trigger certain penalties. On the other hand, if the host seeks a registration upfront but fails to cross the threshold turnover, there will be no adverse consequences. Once registered, host would be required to do compliances under GST.
According to the GST regulation, when does revenue recognition happen?
In case of registered hosts, the revenue should be booked as taxable income for GST purposes when they receive the payout from Airbnb. In case of unregistered hosts, Airbnb will remit the entire GST collected from the guests directly to the tax authorities and hosts would not be required to track time of supply.
How is the GST threshold recognized? If a host stays in a special category (SC) state but has a listing in a non-SC state, would the threshold be determined by their state of residence or state of the transaction?
The threshold is determined by the state that the listing is in, and not by the state the host resides in.
What is Airbnb’s GST number?
You can find Airbnb's GST numbers for the locales listed below:
- Andaman: 35AANCA6203B1Z5
- Andhra Pradesh: 37AANCA6203B1Z1
- Arunachal Pradesh: 12AANCA6203B1ZD
- Assam: 18AANCA6203B1Z1
- Bihar: 10AANCA6203B1ZH
- Chandigardh: 04AANCA6203B1ZA
- Chattisgarh: 22AANCA6203B1ZC
- Dadar and Nagar Haveli: 26AANCA6203B1Z4
- Daman and Diu: 25AANCA6203B1Z6
- Delhi: 07AANCA6203B1Z4
- Goa: 30AANCA6203B1ZF
- Gujarat: 24AANCA6203B1Z8
- Haryana: 06AANCA6203B1Z6
- Himachal Pradesh: 02AANCA6203B1ZE
- Jammu: 01AANCA6203B1ZG
- Jharkhand: 20AANCA6203B1ZG
- Karnataka: 29AANCA6203B1ZY
- Kerala: 32AANCA6203B1ZB
- Madhya Pradesh: 23AANCA6203B1ZA
- Maharashtra: 27AANCA6203B1Z2
- Manipur: 14AANCA6203B1Z9
- Meghalaya: 17AANCA6203B1Z3
- Nagaland: 13AANCA6203B1ZB
- Odisha: 21AANCA6203B1ZE
- Puducherry: 34AANCA6203B1Z7
- Punjab: 03AANCA6203B1ZC
- Rajasthan: 08AANCA6203B1Z2
- Sikkim: 11AANCA6203B1ZF
- Tamil Nadu: 33AANCA6203B1Z9
- Telangana: 36AANCA6203B1Z3
- Tripura: 16AANCA6203B1Z5
- Uttar Pradesh: 09AANCA6203B1Z0
- Uttrakhand: 05AANCA6203B1Z8
- West Bengal: 19AANCA6203B1ZZ
Where can hosts enter their GST number?
Visit GST Registration in your Account Settings to add your Goods and Services Identification Number (GSTIN). If a host is registered for GST but does not input the GSTIN into his/her account, Airbnb is unable to payout GST retroactively for reservation payouts that have already occurred.
I am an Indian host and registered for GST. Why do some of my listings collect GST while others do not?
GST is charged when 1) the host has a India COR and 2) the listing address is located in India. Please ensure you fill in all listing addresses accurately. If this issue persists, please contact Airbnb.
Where can I find the GST amount collected by Airbnb on my receipt?
The occupancy tax on the receipt is the collected GST amount.
Where can I find proof for deposit of GST collected by Airbnb on my behalf?
As of 1 March 2015, under the Indian Service Tax Rules, Airbnb is required to collect and remit service tax on the listing price, plus applicable services, rendered through its platform at the time of booking. Airbnb discloses the aggregate amount of service tax collected on its service tax return without providing any personally identifiable information about its Hosts and Guests (i.e. data is provided on an anonymous basis only). Under India’s Service tax rules, Airbnb Hosts are not required to pay or disclose the service tax details in their individual tax returns for the listings booked through Airbnb in India. As such, hosts should not have a need to ask for proof for deposit of Service tax collected.
Why are there missing GST payouts from reservations that occured after 1 July 2017?
Airbnb began collecting GST on reservations booked on or after 1 July 2017. If a reservation was booked prior to 1 July 2017, no GST was assessed on that reservation, and therefore, no GST is due. Any and all occupancy taxes assessed on a reservation booked prior to July 1, 2017 have been remitted to the government by Airbnb.
I am no longer required to be registered for GST and have de-registered. How can I remove my GSTIN from my account and stop GST collection on my listings?
Hosts should review all listings and associated GSTINs on the ‘GST Registration Page’ and remove any GSTIN that are no longer valid. Airbnb will not collect GST on listings without an associated GSTIN.
Hosts can update their GSTIN by replacing an existing GSTIN in the field, or delete their GSTIN entirely from the field.