Rate at a Glance
SAC heading 9963
GST rate guide
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%.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 14 SAC codes under 9963
| 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. |
3 Simple Steps
How It Works
Versatile Accounting and Billing Software for Every Sector
FAQs
What is an HSN code?
What is the difference between HSN and SAC codes?
How many digits of the HSN code must I show on invoices?
Where can I confirm the exact GST rate for my product?
Does hisabkitab apply HSN codes and GST rates automatically?
Which hisabkitab plans include GST reports?
