SAC Code 996331
Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.
SAC996331
Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.
12%
IGST
CGST6%
SGST/UTGST6%
CessNil
When does this rate apply?
Use this SAC Code on tax invoices when supplying Services provided by Restaurants, Cafes and similar eating facilities including . 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 996331?
SAC Code 996331 is the official Service Accounting code for Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and doo, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996331?
SAC Code 996331 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 996331 belong to?
SAC Code 996331 falls under Chapter 99 -- Services of the GST tariff.