This attracts 5% GST — the concessional slab for essential goods and services. For intra-state supply this is charged as CGST 2.5% + SGST 2.5%; for inter-state supply as IGST 5%.
Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.
| SAC | Service |
|---|---|
| 996311 | Room or unit accommodation services provided by hotels, inns, guest houses, clubs and similar |
| 996312 | Camp site services |
| 996313 | Recreational and vacation camp services |
| 996321 | Room or unit accommodation services for students in student residences |
| 996322 | Room or unit accommodation services provided by hostels, camps, paying guest and similar |
| 996329 | Other room or unit accommodation services n.e.c. |
| 996331 | Services provided by restaurants, cafes and similar eating facilities including takeaway and door delivery |
| 996332 | Services provided by hotels, inns, guest houses, clubs including room service and takeaway |
| 996333 | Services provided in canteens and other similar establishments |
| 996334 | Catering services in exhibition halls, events, marriage halls and similar |
| 996335 | Catering services in trains, flights and similar |
| 996336 | Preparation or supply of food and beverages to airlines and other transportation operators |
| 996337 | Other contract food services |
| 996339 | Other food, edible preparations and beverage serving services n.e.c. |
Sub-codes as per the GST Scheme of Classification of Services. The heading rate above applies unless a specific rate-notification entry or exemption covers the sub-code (for example, renting of a residential dwelling to an individual for personal use under 997211 is exempt). Businesses above ₹5 crore turnover must quote the 6-digit code on B2B invoices.
| Your turnover | Digits required on B2B invoice |
|---|---|
| Up to ₹5 crore | 4-digit SAC Code |
| Above ₹5 crore | 6-digit SAC Code |
| Exports / imports | 8-digit SAC Code |
Wrong or missing SAC Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.
Browse all HSN/SAC codes with GST rates → · Search by product name →
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GST Registration ₹1,999 → 💬 Ask an Expert FreeIndicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.