SAC Code 996335 -- – Catering services in trains, flights etc. (GST Rate 12%)

SAC Code 996335

Catering services in trains, flights etc.

SAC996335

Catering services in trains, flights etc.

12%
IGST
CGST6%
SGST/UTGST6%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9963
Subheading: 996335
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Catering services in trains, flights etc.. 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.

Create an invoice with this code → See all items at 12% →

Related codes from Services

996331
Services provided by Restaurants, Cafes and similar eating facilities
12%
996332
Services provided by Hotels, INN, Guest House, Club etc including Room
12%
996333
Services provided in Canteen and other similar establishments
12%
996334
Catering Services in Exhibition halls, Events, Marriage Halls and othe
12%
996336
Preparation and/or supply services of food, edible preparations, alcho
12%

Frequently asked questions

What is SAC Code 996335?
SAC Code 996335 is the official Service Accounting code for Catering services in trains, flights etc., as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996335?
SAC Code 996335 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 996335 belong to?
SAC Code 996335 falls under Chapter 99 -- Services of the GST tariff.
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