Government has clarified that accommodation in any hotel having a declared tariff of a unit of accommodation of less than 7500 rupees per unit per day will attract GST at the rate of 18 percent. <br/><br/>A Finance Ministry statement said star rating of hotels is, therefore, irrelevant for determining the applicable rate of GST. The Ministry's clarification came following reports expressing doubts whether 5-star Hotels are liable to pay GST at 28 percent irrespective of the declared tariff of a unit of accommodation.