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Hospitality

SAC 996335

Catering services in trains, flights etc

5% GST
Rate note: restaurant and catering services 5% without ITC; 18% with ITC at 'specified premises'

What is SAC code 996335?

SAC (Service Accounting Code) 996335 classifies catering services in trains, flights 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 996335

  • Issuing tax invoices for catering services in trains, flights 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 996335→ 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%
996322
Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc
5%