SAC Code 996336 -- – Preparation and/or supply services of food, edible preparations, alchoholic & no (GST Rate 12%)

SAC Code 996336

Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators

SAC996336

Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators

12%
IGST
CGST6%
SGST/UTGST6%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9963
Subheading: 996336
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 Preparation and/or supply services of food, edible preparations, alchoholic & no. 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%
996335
Catering services in trains, flights etc.
12%

Frequently asked questions

What is SAC Code 996336?
SAC Code 996336 is the official Service Accounting code for Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and , as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 996336?
SAC Code 996336 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 996336 belong to?
SAC Code 996336 falls under Chapter 99 -- Services of the GST tariff.
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