- GST on room nights from 22 September 2025
- Rooms priced at or below a per-night value threshold set by the GST Council moved to 5% GST without input tax credit. Rooms above it are taxed at 18% with credit. The test is now the actual price charged per unit per day, not a declared tariff.
- Restaurants in specified premises
- Since 1 April 2025, a hotel’s restaurant is reported to be taxed at 18% with credit if any room in the previous financial year was supplied above the threshold, and at 5% without credit otherwise (with an option to choose 18%).
- OTA parity clauses
- In October 2022, the Competition Commission of India fined MakeMyTrip-Goibibo and OYO and directed MakeMyTrip-Goibibo to remove price and room availability parity and exclusivity terms from hotel agreements. Reports in 2025 said parity language still appeared in some contracts.
- Dark patterns guidelines 2023
- The Central Consumer Protection Authority’s guidelines treat false urgency (its own example is a hotel showing “Only 2 rooms left” with made-up demand), drip pricing and basket sneaking as dark patterns.
- Cancellation and refund terms
- Under the Consumer Protection Act 2019, guests should know the terms before they pay, and unfair terms can be challenged. Refund disputes are a common source of complaints.
- Form C for foreign guests
- The Immigration and Foreigners Act 2025 and its Rules came into force on 1 September 2025. Hotels, guesthouses, homestays and other hosts must report foreign guests on Form C (also called Form-III), reported as within 24 hours of arrival.
- Guest register and ID
- Police in many cities and tourist areas expect hotels to keep a register of guests with ID proof, and some issue local orders on how. Requirements differ by place.
- Licences and registrations
- Properties commonly need a local body trade licence, fire safety clearance, FSSAI registration or licence for the kitchen, a liquor licence for a bar, and in Maharashtra, small homestays may register under the state’s bed and breakfast scheme.
- Google free booking links
- Google can show a hotel’s own booking link beside OTA prices at no charge, through an approved connectivity partner linked to the Business Profile. The price on the link must match the website.
- Guest data under the DPDP Act 2023
- Names, phone numbers, ID copies and payment records are personal data. The hotel decides why it collects them and must protect them.