HSN Codes · Chapter 99: Services (SAC)

SAC Code 996321

Room or unit accommodation services for students in student residences

Typical GST rate

Varies

Depends on sub-classification

Type

Service

SAC classification

Code level

6-digit

Sub-heading

Reading code 996321

SAC codes are always six digits and always begin with 99 — the services chapter. In 996321, the heading 9963 narrows the service group, and the final digits identify this specific service: room or unit accommodation services for students in student residences

All services under GST carry a 6-digit SAC beginning with 99 — construction, transport, IT, professional, financial, and every other service classification.

Related codes in heading 9963

  • 996311 — Room or unit accommodation services provided by hotels and inns · GST 12%
  • 996312 — Camp site services
  • 996313 — Recreational and vacation camp services
  • 996322 — Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
  • 996329 — Other room or unit accommodation services nowhere else classified
  • 996331 — Services of restaurants, cafes and similar eating facilities · GST 5%
  • 996332 — Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
  • 996333 — Services provided in canteen and other similar establishments
  • 996334 — Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
  • 996335 — Catering services in trains, flights and the like

Frequently asked questions

The GST rate under 996321 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its SAC code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary.

Related tools & guides

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