SAC Code 996321
Room or unit accommodation services for students in student residences
SAC996321
Room or unit accommodation services for students in student residences
12%
IGST
CGST6%
SGST/UTGST6%
CessNil
When does this rate apply?
Use this SAC Code on tax invoices when supplying Room or unit accommodation services for students in student residences. GST is charged at 12% (IGST for inter-state, or CGST 6% + SGST 6% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.
Frequently asked questions
What is SAC Code 996321?
SAC Code 996321 is the official Service Accounting code for Room or unit accommodation services for students in student residences, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996321?
SAC Code 996321 attracts GST at 12% (IGST). For intra-state supplies, this is split as CGST 6% + SGST 6%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 996321 belong to?
SAC Code 996321 falls under Chapter 99 -- Services of the GST tariff.