LIV ASTA PRIVATE LIMITED · LA-HOST-15 · Version 2.1 · In force from 28 October 2026 · livasta.com/policies/host/legal-tax-compliance
This Host Legal & Tax Compliance Guide ("Policy") is issued by LIV ASTA PRIVATE LIMITED (CIN U52291DC2026PTC473382), registered office at Plot 2, District Centre, Shivaji Place, Raja Garden, Rajouri Garden, New Delhi – 110027 ("Livasta", "we", "us"), operator of the Livasta platform at livasta.com and in the Livasta app.
It forms part of, and must be read with, the Livasta Host Agreement (LA-HOST-01), the Livasta Terms & Conditions, Privacy Policy and Cancellation, Refund & Guest Protection Policy published on livasta.com. Capitalised terms not defined here have the meaning given in the Host Agreement. If this Policy conflicts with the Host Agreement on a host-specific matter, the Host Agreement prevails.
This Guide summarises common legal and tax obligations for Hosts in India. It is general information, not legal or tax advice; Hosts should consult a qualified professional about their own situation.
1. Registrations and licences
- State homestay or bed-and-breakfast registration, where the state has such a scheme.
- Shops & Establishments registration and trade licence for businesses; tourism registration where required.
- Fire NOC and building approval for commercial or larger premises.
- FSSAI registration or licence if food is provided.
- Society or building permission for short-term letting and events.
2. Guest records
- Foreign nationals: submit Form C to the FRRO (online at indianfrro.gov.in) within 24 hours of a foreign guest's arrival, or as the immigration law then requires.
- Local requirements: some states and cities require a guest register or police intimation; follow the rules where your Property is located.
- Handle any identity details under LA-HOST-11.
3. GST
- A Host must register for GST if their aggregate turnover exceeds the threshold for services (generally ₹20 lakh, ₹10 lakh in special-category states) or if otherwise required by law.
- Accommodation is generally taxed by nightly tariff: nil up to ₹1,000; 5% (without input tax credit) above ₹1,000 up to ₹7,500; 18% above ₹7,500.
- Under section 9(5) of the CGST Act, the e-commerce operator may be liable to pay GST on accommodation supplied through it by Hosts who are not GST-registered.
- Where Livasta is required to collect tax at source (TCS) under section 52 of the CGST Act on supplies by registered Hosts, it will do so and report it.
4. Income tax
- Income from hosting is taxable in the Host's hands; Hosts must report it and pay tax as applicable.
- As an e-commerce operator, Livasta may deduct tax at source (TDS) on the gross amount of Bookings before Payout and issue the prescribed certificate. A higher rate may apply if a valid PAN is not provided.
5. Records
Keep invoices, Payout statements and Booking records for the period required by tax law.
6. Other laws
Hosts must also comply with consumer protection, data protection (DPDP Act, 2023), local municipal, building, safety and noise rules applicable to their Property.
Contact
Support: support@livasta.com · Phone / WhatsApp: +91 89290 39102 (Monday – Saturday, 10:00 – 18:00 IST). In the app: Support → "Get help with a booking".
Grievances: grievance@livasta.com · Privacy and data requests: privacy@livasta.com.
Document reference: LA-HOST-15 v2.1 · 838eb8feaa7d