Under the new changes, tariffs upto Rs. 1000 per night will be exempted from GST. Tariff between Rs. 1,001 to Rs. 7,500 per night would now attract tax rate of 12 per cent, from 18 per cent earlier. Tariff above Rs. 7,500 per night would now attract tax rate of 18 per cent, from 28 per cent earlier.