🎉 Launch offer · Pro plan ₹99/mo for 3 months · Code LAUNCH99
Hospitality
SAC 996331
Restaurant services (standalone, no AC)
5% GST
What is SAC code 996331?
SAC (Service Accounting Code) 996331 classifies restaurant services (standalone, no ac) 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 996331
Issuing tax invoices for restaurant services (standalone, no ac)
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.