SAC code directory
SAC Code 9963: Accommodation, Food and beverage services
Service Accounting Codes (SAC) classify services under GST. Below are all 6-digit SAC codes under this heading, with the GST rate guide.
All 6-digit SAC codes under this heading
| SAC code | Description |
|---|---|
| 996311 | Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc |
| 996312 | Camp site services |
| 996313 | Recreational and vacation camp services |
| 996321 | Room or unit accommodation services for students in student residences |
| 996322 | Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc |
| 996329 | Other room or unit accommodation services n.e.c. |
| 996331 | Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. |
| 996332 | Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food. |
| 996333 | Services provided in Canteen and other similar establishments |
| 996334 | Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. |
| 996335 | Catering services in trains, flights etc. |
| 996336 | Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators |
| 996337 | Other contract food services |
| 996339 | Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c. |
GST rate guide for these services
Restaurant services are taxed at 5% without input tax credit, but restaurants in hotels with room tariffs above ₹7,500 per night are taxed at 18%. Hotel rooms with a tariff of up to ₹7,500 per night are taxed at 5% without input tax credit, and above that at 18%.
Browse the full SAC code list or search any HSN or SAC code.
The GST rate for a service depends on its exact description in the rate notification, who provides it and who receives it. Some services are exempt or taxed under reverse charge. Confirm the rate before you raise invoices.
Frequently asked questions
Is the SAC code mandatory on GST invoices?
Yes. Service providers must show the SAC code on tax invoices: at least 4 digits if aggregate turnover in the previous year was up to ₹5 crore (for B2B invoices), and 6 digits if turnover was above ₹5 crore.
What is the difference between HSN and SAC codes?
HSN codes classify goods and SAC codes classify services. SAC codes start with 99, which is chapter 99 of the GST classification, followed by the heading and group of the service.
Where do I report SAC codes in GST returns?
SAC codes are reported in the HSN-wise summary of outward supplies in GSTR-1 and in the annual return GSTR-9, along with the taxable value and tax for each code.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.