SAC Code 996331: Services provided by restaurants
SAC code 996331 classifies services provided by restaurants 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. Services provided by restaurants sits in this bracket, keeping prices low for consumers. Full ITC available.
Sample Calculation for Services provided by restaurants
- 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 996331
Use SAC code 996331 on every tax invoice for services provided by restaurants. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 996331
What is SAC code 996331?
SAC code 996331 classifies services provided by restaurants under India's GST system. The applicable GST rate is 5%.
What is the GST rate for Services provided by restaurants?
Services provided by restaurants attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.
Is Services provided by restaurants exempt from GST?
No. Services provided by restaurants attracts 5% GST on every taxable sale.