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Hospitality

SAC 996339

Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c

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

What is SAC code 996339?

SAC (Service Accounting Code) 996339 classifies other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c 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 996339

  • Issuing tax invoices for other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c
  • 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 996339→ 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%