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Hospitality

SAC 996336

Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines

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

What is SAC code 996336?

SAC (Service Accounting Code) 996336 classifies preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines 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 996336

  • Issuing tax invoices for preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines
  • 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 996336→ Calculate GST at 5%→ Find another SAC

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