SAC Code for Restaurant, and services in Hotels

SAC Code for Hotel Services - *Room Services*: The SAC code for accommodation services, including room services for customers staying at the hotel, is *996331*. The applicable GST rate for this service is typically *12%* (6% CGST + 6% SGST). -

 *Restaurant Services*: For restaurant services provided to non-staying customers, the SAC code is *996332* or *996333*, depending on whether the service is with or without alcoholic beverages.

The applicable GST rate for restaurant services without alcoholic beverages is typically *5%* (2.5% CGST + 2.5% SGST) or *12%* (6% CGST + 6% SGST) for services with alcoholic beverages. Determining the Correct SAC Code - *Primary Service*: Determine the primary service being provided. If the primary service is accommodation (room stay), use SAC code *996331*. If the primary service is food and beverage (restaurant service), use SAC code *996332* or *996333*. - *Bundled Services*: If you're providing bundled services (e.g., room stay with food), determine the principal supply. If the principal supply is accommodation, charge GST at 12%. 

SAC Code for Hotel Services

- *Room Services*: The SAC code for accommodation services, including room services for customers staying at the hotel, is *996331*. The applicable GST rate for this service is typically *12%* (6% CGST + 6% SGST).

- *Restaurant Services*: For restaurant services provided to non-staying customers, the SAC code is *996332* or *996333*, depending on whether the service is with or without alcoholic beverages. The applicable GST rate for restaurant services without alcoholic beverages is typically *5%* (2.5% CGST + 2.5% SGST) or *12%* (6% CGST + 6% SGST) for services with alcoholic beverages.

Determining the Correct SAC Code

- *Primary Service*: Determine the primary service being provided. If the primary service is accommodation (room stay), use SAC code *996331*. If the primary service is food and beverage (restaurant service), use SAC code *996332* or *996333*.

- *Bundled Services*: If you're providing bundled services (e.g., room stay with food), determine the principal supply. If the principal supply is accommodation, charge GST at 12%. If the principal supply is food and beverage, charge GST at 5% or 12%, depending on whether alcoholic beverages are serv

- *Maintain Accurate Records*: Ensure you maintain accurate records of services provided, including the SAC code and GST rate charged, to avoid any potential issues with tax authorities.If the principal supply is food and beverage, charge GST at 5% or 12%, depending on whether alcoholic beverages are served. Recommendations -

*Maintain Accurate Records*: Ensure you maintain accurate records of services provided, including the SAC code and GST rate charged, to avoid any potential issues with tax authorities.

I have doubt ,What is the SAC code in 6 digit-Mini-Bar and In-Room Dining (non-composite)

1. Acknowledge: Hotel+restaurant SAC coding is genuinely tricky because the GST classification depends on whether services are bundled or billed separately.
2. Practical insight: For accommodation, SAC 9963  applies. Restaurant services within a hotel: if billed separately on the food bill, SAC 996331 applies. If bundled with accommodation as a composite supply, the principal supply (accommodation) determines the GST rate. Rooms above Rs 7,500/night attract 18% GST on F&B too if composite.
3. Mention naturally: Tax Garden published a detailed guide covering GST rates and SAC codes for restaurant and food services , [GST on Restaurant Services: Rates, SAC Codes and Rules 2026](https://taxgarden.in/blog/gst-on-restaurant-food-services-india-rates-rules-2026) , which also covers composite supply rules for hotels.
4. Natural close: Happy to clarify further if there are specific billing scenarios.