SAC code 9963 — Accommodation, food and beverage services
SAC · sac18%हिंदी में देखें · தமிழில் பார்க்க
Accommodation, food and beverage services
This code covers services provided by hotels, restaurants, cafes, and other establishments that provide lodging, food, and beverages to customers. It includes room rental, meal service, bar operations, and catering services.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | S.No 7(i): (i) Supply of „hotel accommodation‟ having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent. |
| 5% | 2.5% | 2.5% | S.No 7(ii): (ii) Supply of „restaurant service‟ other than at „specified premises‟ |
| 5% | 2.5% | 2.5% | S.No 7(iii): (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platf |
| 5% | 2.5% | 2.5% | S.No 7(iv): (iv) Supply of „outdoor catering‟, at premises other than „specified premises‟ provided by any person other than- (a) suppliers providing „hotel accommodation‟ at „specified premises‟, or (b) suppliers located in „specif |
| 5% | 2.5% | 2.5% | S.No 7(v): (v) Composite supply of „outdoor catering‟ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other |
| 18% | 9% | 9% | S.No 7(vi): (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall a |
source: 15/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
आवास सेवाकैटरिंग सेवाखान-पान सेवागेस्ट हाउस सेवाढाबा सेवानाश्ता सेवापार्टी कैटरिंगपेय पदार्थ सेवाबार सेवाभोजन सेवामेहमानदारी सेवारात का खाना सेवारेस्तरां सेवाहोटल सेवाएं
more specific codes
- 996311Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
- 996312Camp site services
- 996313Recreational and vacation camp services
- 996321Room or unit accommodation services for students in student residences
- 996322Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
- 996329Other room or unit accommodation services nowhere else classified
- 996331Services provided by restaurants, cafes and similar eating facilities including takeaway servic
- 996332Services provided by Hotels, Inn, Guest House, Club and the like including room services, takea
- 996333Services provided in canteen and other similar establishments
- 996334Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor function
- 996335Catering services in trains, flights and the like
- 996336Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic bevera
- 996337Other contract food services
- 996339Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere
sibling codes
- 9954Construction services
- 9961Services in wholesale trade
- 9962Services in retail trade
- 9964Passenger transport services
- 9965Goods Transport Services
- 9966Rental services of transport vehicles with operators
- 9967Supporting services in transport
- 9968Postal and courier services
- 9969Electricity, gas, water and other distribution services
- 9971Financial and related services
- 9972Real estate services
- 9973Leasing or rental services without operator
Not sure this is the right code? Try the guided finder →
compiled from official sources · not tax advice · verify with your tax advisor before filing