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Hospitality

SAC 996312

Hotel accommodation (room rate > ₹7500)

18% GST

What is SAC code 996312?

SAC (Service Accounting Code) 996312 classifies hotel accommodation (room rate > ₹7500) under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Hospitality service category.

GST rate
18%
Intra-state split
CGST 9% + SGST 9%

When to use SAC 996312

  • 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.
→ Generate invoice with SAC 996312→ Calculate GST at 18%→ Find another SAC

Related SAC codes in Hospitality

9963
Accommodation, food and beverage services
12%
996311
Hotel accommodation (room rate ≤ ₹7500)
12%
996331
Restaurant services (standalone, no AC)
5%
996332
Restaurant services (in 5-star hotel)
18%
996333
Outdoor catering services
18%
996334
Cloud kitchen / takeaway
5%