SAC Code 996311: Room or accommodation services by hotels
SAC code 996311 classifies room or accommodation services by hotels under India's GST system. GST rate: 5%.
GST Rate Breakdown
- GST Rate: 5%
- CGST + SGST (intra-state): 2.5% + 2.5%
- IGST (inter-state): 5%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
The 5% slab covers daily-use items and essentials
The 5% slab covers daily-use items and essentials. Room or accommodation services by hotels sits in this bracket, keeping prices low for consumers. Full ITC available.
Sample Calculation for Room or accommodation services by hotels
- Taxable value: ₹10,000
- GST (5%): ₹500
- Intra-state: ₹250 CGST + ₹250 SGST
- Inter-state: ₹500 IGST
- Total: ₹10,500
When to Use SAC Code 996311
Use SAC code 996311 on every tax invoice for room or accommodation services by hotels. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 996311
What is SAC code 996311?
SAC code 996311 classifies room or accommodation services by hotels under India's GST system. The applicable GST rate is 5%.
What is the GST rate for Room or accommodation services by hotels?
Room or accommodation services by hotels attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.
Is Room or accommodation services by hotels exempt from GST?
No. Room or accommodation services by hotels attracts 5% GST on every taxable sale.