HSN Codes · Chapter 99: Services (SAC)

SAC Code 996331

Services of restaurants, cafes and similar eating facilities

Typical GST rate

5%

2.5% CGST + 2.5% SGST intra-state

Type

Service

SAC classification

Code level

6-digit

Sub-heading

Reading code 996331

SAC codes are always six digits and always begin with 99 — the services chapter. In 996331, the heading 9963 narrows the service group, and the final digits identify this specific service: services of restaurants, cafes and similar eating facilities

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
  • 996321 — Room or unit accommodation services for students in student residences
  • 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
  • 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

Goods and services under 996331 typically attract 5% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
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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