🎉 Launch offer · Pro plan ₹99/mo for 3 months · Code LAUNCH99
Hospitality
SAC 996311
Hotel accommodation (room rate ≤ ₹7500)
12% GST
What is SAC code 996311?
SAC (Service Accounting Code) 996311 classifies hotel accommodation (room rate ≤ ₹7500) under the Indian GST framework. The applicable GST rate is 12%. This SAC falls under the Hospitality service category.
GST rate
12%
Intra-state split
CGST 6% + SGST 6%
When to use SAC 996311
Issuing tax invoices for hotel accommodation (room rate ≤ ₹7500)
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services
Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.