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Hospitality

SAC 996322

Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc

5% GST
Rate note: 5% without ITC where value of supply of the unit is up to Rs 7,500 per day; 18% above; many student/worker hostel accommodations exempt under Notification 12/2017

What is SAC code 996322?

SAC (Service Accounting Code) 996322 classifies room or unit accommodation services provided by hostels, camps, paying guest etc under the Indian GST framework. The applicable GST rate is 5%. This SAC falls under the Hospitality service category.

GST rate
5%
Intra-state split
CGST 2.5% + SGST 2.5%

When to use SAC 996322

  • Issuing tax invoices for room or unit accommodation services provided by hostels, camps, paying guest etc
  • 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 996322→ Calculate GST at 5%→ Find another SAC

Related SAC codes in Hospitality

9963
Accommodation, food and beverage services
18%
996311
Hotel accommodation (room rate ≤ ₹7500)
5%
996312
Hotel accommodation (room rate > ₹7500)
5%
996313
Recreational and vacation camp services
5%
996321
Room or unit accommodation services for students in student residences
5%
996329
Other room or unit accommodation services n.e.c
5%