GST HSN Code and Tax Rate

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.