🎉 Launch offer · Pro plan ₹99/mo for 3 months · Code LAUNCH99
Hospitality
SAC 996332
Restaurant services (in 5-star hotel)
18% GST
What is SAC code 996332?
SAC (Service Accounting Code) 996332 classifies restaurant services (in 5-star hotel) under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Hospitality service category.
GST rate
18%
Intra-state split
CGST 9% + SGST 9%
When to use SAC 996332
Issuing tax invoices for restaurant services (in 5-star hotel)
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services
Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.