GST Rate on Restaurant
The GST rate on restaurant is 5%, under SAC code 996331 (services provided by restaurants). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for restaurant
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- SAC code on the invoice: 996331
- Also covers: food service, dining
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 restaurant
- 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 restaurant
What is the GST rate on restaurant?
The GST rate on restaurant is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Restaurant falls under SAC code 996331.
What is the HSN code for restaurant?
Restaurant falls under SAC code 996331, which covers services provided by restaurants. Show this code on every GST tax invoice line for restaurant.