Items at 12% GST -- HSN/SAC code list
A list of goods and services that attract GST at 12% per CBIC notifications. Click any code for full breakdown.
| Code | Type | Description | Chapter |
|---|---|---|---|
| 996311 | SAC | Room or unit accommodation services provided by Hotels, INN, Guest House, Club e | Ch. 99 |
| 996312 | SAC | Camp site services | Ch. 99 |
| 996313 | SAC | Recreational and vacation camp services | Ch. 99 |
| 996321 | SAC | Room or unit accommodation services for students in student residences | Ch. 99 |
| 996322 | SAC | Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc | Ch. 99 |
| 996329 | SAC | Other room or unit accommodation services n.e.c. | Ch. 99 |
| 996331 | SAC | Services provided by Restaurants, Cafes and similar eating facilities including | Ch. 99 |
| 996332 | SAC | Services provided by Hotels, INN, Guest House, Club etc including Room services, | Ch. 99 |
| 996333 | SAC | Services provided in Canteen and other similar establishments | Ch. 99 |
| 996334 | SAC | Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/ | Ch. 99 |
| 996335 | SAC | Catering services in trains, flights etc. | Ch. 99 |
| 996336 | SAC | Preparation and/or supply services of food, edible preparations, alchoholic & no | Ch. 99 |
| 996337 | SAC | Other contract food services | Ch. 99 |
| 996339 | SAC | Other food, edible preparations, alchoholic & non-alchocholic beverages serving | Ch. 99 |