SAC Code 996332: Catering services in food courts, cafeterias
SAC code 996332 classifies catering services in food courts, cafeterias 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. Catering services in food courts, cafeterias sits in this bracket, keeping prices low for consumers. Full ITC available.
Sample Calculation for Catering services in food courts, cafeterias
- 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 996332
Use SAC code 996332 on every tax invoice for catering services in food courts, cafeterias. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 996332
What is SAC code 996332?
SAC code 996332 classifies catering services in food courts, cafeterias under India's GST system. The applicable GST rate is 5%.
What is the GST rate for Catering services in food courts, cafeterias?
Catering services in food courts, cafeterias attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.
Is Catering services in food courts, cafeterias exempt from GST?
No. Catering services in food courts, cafeterias attracts 5% GST on every taxable sale.