SAC 996332 is the services accounting code for services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food, under heading 9963 (accommodation, food and beverage services). GST is 5% or 18%, depending on which entry of the rate notification describes the service. Rates as of 2026-10-21.
SAC 996332 at a glance
| SAC (6 digits) | 996332 |
|---|---|
| Group (5 digits) | 99633 |
| Heading (4 digits) | 9963: Accommodation, food and beverage services |
| Section | 6: Distributive trade; accommodation, food and beverage; transport; gas and electricity distribution services |
| Description | Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food |
| GST rate | 5% or 18%, by entry |
The rate depends on which entry describes the service: 5% for 'Restaurant service' (including takeaway and delivery) other than at 'specified premises' (11/2017-CT(R), S. No. 7, item (ii)); 18% for other accommodation, food and beverage services: restaurant service at 'specified premises' (hotels that charged above ₹7,500 a unit a day in the previous year, or opted in), hotel rooms above ₹7,500, and catering by such suppliers (11/2017-CT(R), S. No. 7, item (vi)).
Rate entries that can apply for SAC 996332
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 7, item (ii) | 'Restaurant service' (including takeaway and delivery) other than at 'specified premises' | 5% | No input tax credit on goods and services used to supply it. This rate is mandatory. |
| 11/2017-CT(R), S. No. 7, item (vi) | Other accommodation, food and beverage services: restaurant service at 'specified premises' (hotels that charged above ₹7,500 a unit a day in the previous year, or opted in), hotel rooms above ₹7,500, and catering by such suppliers | 18% | None |
Worked example: a ₹1,000 bill under SAC 996332
Settle which entry applies first; a ₹1,000.00 bill then carries:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), total ₹1,180.00.
The GST calculator does the same split for any amount.
Putting SAC 996332 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9963) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (996332) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9963
- SAC 996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food (5% or 18%)
- SAC 996333: Services provided in canteen and other similar establishments (5% or 18%)
- SAC 996334: Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions (5% or 18%)
- SAC 996335: Catering services in trains, flights and the like (5% or 18%)
- SAC 996336: Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators (18%)
- SAC 996337: Other contract food services (5% or 18%)
- SAC 996339: Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified (5% or 18%)
- SAC 996311: Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like (5% or 18%)
- SAC 996312: Camp site services (5% or 18%)
- SAC 996313: Recreational and vacation camp services (5% or 18%)
- SAC 996321: Room or unit accommodation services for students in student residences (5% or 18%)
- SAC 996322: Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like (5% or 18%)
- SAC 996329: Other room or unit accommodation services nowhere else classified (5% or 18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.