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SAC CodeFood & Hospitality

SAC Code 996331: Restaurant Services

Services provided by restaurants, cafes and similar eating facilities

GST Rate5%
CGST + SGST2.5% ×2
IGST5%

Note: Standalone restaurants are 5% without ITC. Restaurants in hotels with room tariff above ₹7,500/day are 18% with ITC.

What does SAC Code 996331 cover?

Supply of food and beverages by restaurants, cafes, canteens and similar eateries (dine-in and takeaway).

Examples classified under SAC Code 996331

  • Dine-in restaurant meals
  • Cafe & takeaway food
  • Cloud kitchen orders

GST calculation for SAC Code 996331

At a 5% rate, the tax splits by where your customer is located:

  • Intra-state (same state): 2.5% CGST + 2.5% SGST = 5% total.
  • Inter-state (different states): 5% IGST.

For example, on a taxable value of ₹10,000 the GST works out to ₹500 — either as ₹250 CGST + ₹250 SGST, or ₹500 IGST. Use our free GST calculator to compute any amount instantly.

Where SAC Code 996331 goes on your invoice

The SAC code is a mandatory field on a GST-compliant invoice for most registered businesses, printed alongside the item description, quantity, taxable value and tax breakup. Our free GST invoice generator includes the SAC field and auto-calculates the CGST/SGST/IGST split for you.

Services Accounting Code (SAC)

SAC (Services Accounting Code) is the classification system used under GST to identify services and map them to the correct tax rate.

Note: GST rates and classifications are revised periodically. This page reflects the common rate for SAC Code 996331; always confirm the current rate for your exact product/service on the official GST portal before invoicing.

Put SAC Code 996331 on a real invoice

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