Yes—charging a customer for the use of resort premises for a destination wedding or photoshoot is generally a taxable service in India. The usual starting point is the GST rate schedule’s ordinary real-estate services under heading 9972, listed at 18% total. That conclusion can change when the booking is a qualifying composite package, includes guest accommodation, or falls under a reverse-charge rule. The contract, the rights granted to the customer, the supplier’s status, the property’s status and the transaction date all matter.
What GST applies to a resort venue booking?
A resort that permits a customer to use lawns, halls, beaches, rooms converted into event spaces or other premises for consideration is supplying a service connected with immovable property. A venue-only charge for a wedding or photoshoot is generally analysed as an ordinary real-estate service under heading 9972 at 18% total, according to the current CBIC rate schedule. The customer’s wording—“rent,” “location fee,” “buyout” or “event charge”—does not by itself determine the classification.
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The rate is a starting point, not a blanket answer for every line on a resort invoice. A resort may supply the venue, rooms, food, décor, sound and lighting, furniture, photography support, transport and staffing under one commercial arrangement. Each element must be examined to determine whether it is a distinct supply or part of a qualifying composite supply.
Separate the services before deciding the rate
| What the customer receives | General GST treatment indicated by the schedule | Important qualification |
|---|---|---|
| Venue or premises access for a wedding, reception or photoshoot | 18% total for ordinary real-estate services under heading 9972 | Confirm the precise rights and services supplied and the notification effective on the date of supply. |
| Hotel accommodation valued up to ₹7,500 per unit per day | 12% total | The value-of-supply definition and date-specific rules must be checked; the room charge is not automatically taxed at the venue rate. |
| Hotel accommodation above the stated threshold | The schedule places accommodation outside the listed lower-rate entry at 18% total | Apply the threshold to the relevant unit and day and verify the operative entry for the transaction date. |
| Outdoor catering supplied together with renting premises specially arranged for a function | 5% total without input tax credit in the qualifying non-specified-premises case | The provider, premises and other wording conditions must match the rate entry. |
| The same described composite supply by a supplier providing hotel accommodation at specified premises or located in specified premises | 18% total | Do not infer specified-premises status merely because the property is called a resort or hotel. |
These categories are not interchangeable. A resort cannot automatically apply the catering composite rate to every package containing food, nor can it apply a room-accommodation rate to a hall or lawn fee.
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Venue-only weddings and photoshoots
Destination wedding venue
If the customer receives the right to use a specified area for a ceremony, reception or related event and buys catering separately, the venue fee is generally considered an immovable-property-related service. The ordinary rate indicated by the CBIC schedule is 18% total. State-specific venue rules, the contract’s access period and included facilities should be documented so the invoice reflects what was actually supplied.
Photoshoot location hire
A location fee for commercial photography or filming is generally analysed on the same property-based basis when the customer is paying for access to and use of the resort premises. If the resort also supplies props, equipment, models, production staff, rooms, meals or post-production work, those items may require separate classification. Do not assume that calling the entire amount a “location rental” makes every component an ordinary real-estate service.
Exclusive buyouts and minimum-spend arrangements
A full-resort buyout may combine venue access with rooms and food. A minimum food-and-beverage commitment can be commercially important, but the tax analysis still depends on the promised supplies and the applicable rate entry. Describe the rights and obligations in the agreement rather than relying on a single “package” label.
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When a wedding package may be a composite supply
The rate schedule contains a specific entry for outdoor catering supplied together with renting premises specially arranged for a function. In the qualifying case, the schedule shows 5% total with no input tax credit when the premises are other than specified premises and the provider is outside the specified-premises categories. It shows 18% total for the described supply by suppliers providing hotel accommodation at specified premises or located in specified premises.
Questions to answer before using the 5% entry
- Is the food service genuinely outdoor catering as described by the rate entry?
- Is the premises rental for a function and are the premises specially arranged for that function?
- Are the premises non-specified premises for the relevant legal definition?
- Does the supplier fall outside the hotel or specified-premises categories stated in the entry?
- Will the resort accept the no-input-tax-credit consequence of the 5% rate?
If any condition is uncertain, obtain a transaction-specific GST review before invoicing. A package price, the event’s luxury positioning or the fact that it is held at a resort does not establish eligibility.
Hotel rooms are a separate analysis
Guest-room accommodation has its own rate entries. The schedule lists 12% total for hotel accommodation where the value of supply is up to ₹7,500 per unit per day. Accommodation outside that lower-rate entry is shown at 18% total. Apply the relevant value-of-supply definition and the law effective on the stay or invoice date.
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Keep room nights visible in the contract and invoice. A wedding booking may contain rooms for the couple, guests and vendors, while the event organiser separately pays for a hall or lawn. The room rate should not be determined by the venue fee, and the venue rate should not be determined by the room tariff.
Practical room-invoice details
- Identify the number of units and nights.
- Show the per-unit, per-day value used for the threshold analysis.
- Separate room rent from food, room service, laundry and other charges where they are distinct.
- Record complimentary rooms or discounts consistently with the valuation rules that apply to the transaction.
Place of supply: the property’s location controls
The IGST Act treats lodging accommodation and accommodation in immovable property for a marriage, reception or related function as supplied where the property is located. This rule matters when an organiser, couple or production company is registered in another state.
For example, a resort in Rajasthan serving a customer registered in Maharashtra must analyse the Rajasthan property as the place of supply for the relevant property-based services. The supplier’s location and registrations then determine whether the invoice should charge CGST plus the applicable state GST or IGST. A customer’s billing address alone does not move the place of supply away from the resort.
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Details to verify
- The resort’s GST registration state and the registration used for the booking.
- The physical address of the venue and accommodation.
- The customer’s GSTIN, if any, and the state associated with that registration.
- Whether one invoice contains supplies with different place-of-supply rules.
Reverse charge when the resort owner is unregistered
Letting a building for business or commerce is treated as a supply of services under the CGST Act. The CBIC 55th GST Council press release describes reverse charge for renting commercial immovable property by an unregistered person to a registered person and also describes a proposal to exclude composition taxpayers. Because a press-release description is not a substitute for the operative notification, verify the notification number, effective date and recipient category for the booking.
If the current rule applies, the registered recipient—not the unregistered landlord—accounts for the tax under reverse charge. The recipient may need to self-invoice or document the transaction, pay the tax in cash as required, report it in the appropriate return and evaluate input-tax-credit eligibility. Do not assume reverse charge merely because the owner lacks a GSTIN: the property’s commercial use, the recipient’s registration and the notified conditions must all be checked.
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How to prepare the contract and invoice
- List every promised supply. Identify venue access, rooms, catering, décor, equipment, staffing, transport and any production services.
- State whether charges are separate. Use distinct line items when the supplies are genuinely distinct and the commercial terms support that treatment.
- Test the composite-supply entry. If using the outdoor-catering-plus-function-premises entry, document how each condition is met and acknowledge the no-ITC consequence where applicable.
- Check specified-premises status. Keep the basis for the status determination in the tax file; do not rely on the property’s marketing name.
- Apply the room threshold. Show room units, nights and the value per unit per day used for the accommodation rate.
- Determine place of supply. Use the property location for lodging and marriage-function property services and then select the correct tax type.
- Check reverse charge. Confirm the landlord’s registration, the recipient’s registration and the notification effective on the transaction date.
- Issue a complete tax invoice. Include supplier and recipient details, GSTINs where applicable, invoice date and number, description, taxable value, rate, tax amount, place of supply and reverse-charge indication where required.
- Reconcile deposits and cancellations. Map advances, credit notes, cancellation charges and refunds to the original supply and the rules effective when each adjustment occurs.
Illustrative calculations (not a substitute for classification)
Venue-only example
Suppose the taxable venue fee is ₹10,00,000 and the supply is an ordinary real-estate service. At the schedule’s 18% total rate, GST would be ₹1,80,000 and the invoice total would be ₹11,80,000. This illustration assumes the fee is not part of a qualifying composite entry and that the 18% rate is the one effective on the date of supply.
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Qualifying composite example
Suppose a non-specified premises provider supplies qualifying outdoor catering together with specially arranged function premises for ₹10,00,000. At 5% total, GST would be ₹50,000. The 5% entry carries no input tax credit, and the calculation is valid only if every condition in the entry is satisfied.
Room example
A room supplied at ₹7,000 per unit per day falls within the schedule’s stated up-to-₹7,500 accommodation entry, shown at 12% total. A room outside that lower-rate entry is shown at 18% total. Confirm the correct value, inclusions and effective notification before posting the invoice.
Common mistakes and how to correct them
- Applying 18% to the entire package automatically: Separate rooms and test the specific catering composite entry.
- Applying 5% because catering is included: Confirm outdoor-catering wording, specially arranged premises, specified-premises status and supplier category.
- Giving input tax credit to a 5% composite supply: The stated entry is without ITC; build that restriction into pricing and accounting.
- Using the customer’s state as the place of supply: For the listed property-based services, start with the property’s location.
- Treating “resort” as a legal classification: Establish the facts relevant to specified-premises status.
- Ignoring the transaction date: Rates and reverse-charge conditions must be checked against the notification effective when the supply occurs.
- Assuming an unregistered owner never creates GST work: Reverse charge may shift the payment and reporting obligation to a registered recipient.
- Bundling décor and equipment without analysis: Identify whether these are ancillary to the venue or separate supplies under the actual contract.
Operator checklist before accepting payment
- Signed contract describing the premises, access period and inclusions.
- Rooming list and per-unit, per-day accommodation values.
- Catering description and confirmation of whether it is outdoor catering.
- Documented specified-premises and supplier-status analysis.
- Supplier and recipient GST registration details.
- Property address and place-of-supply determination.
- Rate and reverse-charge verification against the effective notification date.
- Invoice, advance, cancellation and credit-note workflow aligned with the classification.
- Professional review for unusual buyouts, barter, sponsorship, bundled production services or multi-state arrangements.
What operators should retain for an audit
Keep the booking contract, rate card, floor plan or venue schedule, catering proposal, room folio, supplier and customer GST records, proof of property location, specified-premises analysis, tax-invoice calculations and correspondence explaining any change in scope. Preserve evidence showing why a package was treated as separate supplies or as a composite supply. If a customer disputes the tax, the written commercial terms and contemporaneous classification analysis are more useful than a later description of the event.
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Ask a GST professional to review the arrangement before invoicing when the resort is unregistered, the recipient is registered in another state, the package uses a 5% composite rate, the property may be specified premises, a composition taxpayer is involved, or the booking combines venue rights with substantial non-property services. The available rate schedule supports the general categories above; it cannot determine the result for a particular resort without the contract, invoice, registration facts and date of supply.
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