GST Rate on Food and beverage
The GST rate on food and beverage is 18%, under SAC code 9963 (accommodation, food, beverage services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for food and beverage
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 9963
- Also covers: f&b, catering
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 food and beverage
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on food and beverage
What is the GST rate on food and beverage?
The GST rate on food and beverage is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Food and beverage falls under SAC code 9963.
What is the HSN code for food and beverage?
Food and beverage falls under SAC code 9963, which covers accommodation, food, beverage services. Show this code on every GST tax invoice line for food and beverage.