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Restaurant services (Dhaba) is classified under SAC heading 9963. It is also called mess. GST on Restaurant services (Dhaba) as on 26 October 2026: 5% or 18%. All entries under the heading: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Restaurant services (Dhaba)?
GST on Restaurant services (Dhaba) as on 26 October 2026: Nil, 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (9963). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 12% | 5% | 9963 | Hotel rooms charged up to ₹7,500 per day have GST at 5%, with no input tax credit. | 15/2025-CT(R), entry 7(i) |
| 5% | 5% | 9963 | When Indian Railways, IRCTC or their licensees sell food or drinks on trains or at platforms, GST is 5% with no input tax credit. | 20/2019-CT(R), entry 7(iii) |
| 5% | 5% | 9963 | Outdoor catering has GST at 5% with no input tax credit. This rate does not apply if the caterer or event is in a hotel with any room above ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. | 20/2019-CT(R), entry 7(iv) |
| 5% | 5% | 9963 | Outdoor catering together with a hall, pandal or shamiana on rent has GST at 5% with no input tax credit. This rate does not apply if it is in a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. | 20/2019-CT(R), entry 7(v) |
| 5% | 5% | 9963 | A restaurant has GST at 5% with no input tax credit. This rate does not apply if it is inside a hotel where any room costs more than ₹7,500 a day. It also does not apply in a hotel that has chosen to pay 18%. | 20/2019-CT(R), entry 7(ii) |
| 18% | 18% | 9963 | Other hotel and food services have GST at 18%. One example is hotel rooms above ₹7,500 a day. Another is restaurants or catering in a hotel where any room costs more than ₹7,500 a day. The same goes for restaurants or catering in a hotel that has chosen to pay 18%. | 15/2025-CT(R), entry 7(vi) |
| Nil | Nil | 9963 | No GST on conducting religious ceremonies, or renting space at a public religious place run by a registered trust, unless rooms cost ₹1000+/day, halls ₹10,000+/day or shops ₹10,000+/month. | 7/2021-CT(R), entry 13 |
| Nil | Nil | 9963 | No GST on accommodation costing up to ₹20,000 per person per month, if given for at least 90 days in a row. | 4/2024-CT(R), entry 12A |
| Nil | Nil | 9963 | When a school or college serves its students and staff, or gets services like student transport, catering, security or exam work, there is no GST (conditions apply). | 28/2018-CT(R), entry 66 |
The GST rate on Restaurant services (Dhaba) is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
Video
Detailed guide: GST on Restaurant services (Dhaba) — today's rate, who pays (reverse charge) and every change since July 2017.
9963 Accommodation, food and beverage services
| Code | Description (as in the tariff) |
|---|---|
996311 | Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like |
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 and the like |
996329 | Other room or unit accommodation services nowhere else classified |
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 and the like 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 and the like |
996336 | Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators |
996337 | Other contract food services |
996339 | Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Goods transport
9965 - Courier services
9968 - Construction services
9954 - Legal services
9982 - Accounting and audit
9982 - Consultancy services
9983 - Software and IT services
9983
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
