SAC code (s) in case of guest house

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This discussion clarifies the Service Accounting Code (SAC) for guest house accommodation services under GST. The SAC code 996311 applies regardless of the daily room rate. GST rates vary based on the accommodation charge per day per unit, being 12% for rates between Rs.1001 to Rs.7500 and 18% for rates above Rs.7501.

Manoj Chauhan

Manoj Chauhan (Querist)

01 March 2021 Dear Sir/Madam,
In case of guest house accommodation charges, GST is applicable as follows:
(1) Rs.1001 to Rs.7500/- per day per unit >> 12% GST

(2) Rs.7501 and above per day per unit >> 18% GST

My question is this: Will the SAC (Service Accounting Code) remain the same in both the cases?

Thanks.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

01 March 2021 Services Accounting Codes (SAC Codes) 996311 is used for the Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc under Goods and Service Tax classification.
Use single code for both the rates.

Manoj Chauhan

Manoj Chauhan (Querist)

30 March 2021 Thank you very much!

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