GST Rate on Catering
The GST rate on catering is 5%, under SAC code 996332 (catering services in food courts, cafeterias). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for catering
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- SAC code on the invoice: 996332
- Also covers: food court, cafeteria
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on catering
- Taxable value: ₹10,000
- GST (5%): ₹500
- Within state: ₹250 CGST + ₹250 SGST
- To another state: ₹500 IGST
- Invoice total: ₹10,500
FAQs about GST on catering
What is the GST rate on catering?
The GST rate on catering is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Catering falls under SAC code 996332.
What is the HSN code for catering?
Catering falls under SAC code 996332, which covers catering services in food courts, cafeterias. Show this code on every GST tax invoice line for catering.