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SAC group 9963 covers Accommodation, food and beverage services: 14 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
| SAC code | Service | GST rate |
|---|---|---|
996311 | Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like | Nil or 5% or 18% (by price) |
996312 | Camp site services | Nil or 5% or 18% (by price) |
996313 | Recreational and vacation camp services | Nil or 5% or 18% (by price) |
996321 | Room or unit accommodation services for students in student residences | Nil or 5% or 18% (by price) |
996322 | Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like | Nil or 5% or 18% (by price) |
996329 | Other room or unit accommodation services nowhere else classified | Nil or 5% or 18% (by price) |
996331 | Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food | 5% |
996332 | Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food | Nil or 5% or 18% (by price) |
996333 | Services provided in canteen and other similar establishments | Nil or 5% or 18% (by price) |
996334 | Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions | Nil or 5% or 18% (by price) |
996335 | Catering services in trains, flights and the like | Nil or 5% or 18% (by price) |
996336 | Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators | Nil or 5% or 18% (by price) |
996337 | Other contract food services | Nil or 5% or 18% (by price) |
996339 | Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified | Nil or 5% or 18% (by price) |
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.
