GST HSN Code and Tax Rate

what is the Tax rate and SAC code for Restaurant Service Provider who is registered as normal tax payer?
Replies (2)
Quick Summary
This discussion clarifies the GST HSN code and applicable tax rates for restaurant service providers registered as normal taxpayers. The primary SAC code is 996331. The GST rate varies: 12% applies to food/drinks in non-AC/non-heated restaurants without a liquor license. Conversely, 18% GST is charged for food/drinks in AC/heated restaurants, those with a liquor license, and for outdoor catering services.

Code:-996331
GST Rate:- 18%

 Food /drinks at restaurants without AC or heating or liquor license - 12%

Food or drinks at restaurants with liquor license, Food  or drinks at restaurants with AC/heating, Outdoor catering - 18%

SAC Code - 996331

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
ARTICLESHIP 07 November 2026
Article Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
ARTICLESHIP 14 November 2026
Article Assistant

Jitendra Agarwal & Associates

Bengaluru

CA Inter

View Details
Company
12 November 2026
Tax Product Specialist

BharatX.ai

Gurgaon

B.Com

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
14 November 2026
Manager - Indirect Tax (GST)

Westbridge Consulting LLP

New Delhi

CA

View Details