BP Codes · Category Hotels, Restaurants & Hospitality
Income-tax business / profession codes under category Hotels, Restaurants & Hospitality, sourced from the CBDT BP master. Browse the list below or open the category in the live BP finder to filter.
Showing 12 of 12 codes
| BP Code | Description | Action |
|---|---|---|
| 10001 | Hotels – Star rated | |
| 10002 | Hotels – Non-star rated | |
| 10003 | Motels, Inns and Dharmshalas | |
| 10004 | Guest houses and circuit houses | |
| 10005 | Dormitories and hostels at educational institutions | |
| 10006 | Short stay accommodations n.e.c. | |
| 10007 | Restaurants – with bars | |
| 10008 | Restaurants – without bars | |
| 10009 | Canteens | |
| 10010 | Independent caterers | |
| 10011 | Casinos and other games of chance | |
| 10012 | Other hospitality services n.e.c. |
BP code Hotels, Restaurants & Hospitality is the CBDT category for "Hotels, Restaurants & Hospitality" under the nature-of-business classification used in ITR-3 / ITR-4. Every business or professional under this category must declare the matching 5-digit code on the ITR schedule.
12 codes fall under category Hotels, Restaurants & Hospitality per the latest CBDT BP master. The full list is available at the FinTax24 BP Code Finder.
BP codes go in Schedule BP of ITR-3 / ITR-4 (Nature of Business) plus Schedule ITR-1 in case of presumptive taxation under Section 44AD.
Yes. Most businesses operate in 2-3 categories. Each gets a row in Schedule BP with code, description and relative revenue %.
Data source: CBDT BP master (incometax.gov.in). Last reviewed: 2026-09-05.
