Ad Free CAclubindia and Daily Updates on your Mobile. Subscribe Now!

HSN or SAC code for restaurants

Rajat pareek (student) (21 Points)

19 July 2017

I want to know about HSN or SAC code applicable for Restaurants and also applicable rate.

Reply
Follow
Share

11 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177759 Points)
Replied 19 July 2017

Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor...................... 12% with ITC

and 5% without ITC under composition scheme

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177759 Points)
Replied 19 July 2017

996331	Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.
996332	Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.
996333	Services provided in Canteen and other similar establishments
996334	Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.
996335	Catering services in trains, flights etc.
996336	Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators
996337	Other contract food services
996339	Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.

chetan wahi (2 Points)
Replied 29 July 2017

Which section or rule deals with levy of gst on restaurant

Shaik Areef (3 Points)
Replied 21 February 2018

Hi Dhiraj, Can we avail itc on hsn 996337?

Kartikey Jain (Intern) (2382 Points)
Replied 03 July 2018

9963 is the SAC code for Restaurant business which comprises of two different rates of 5% & 18%.

18% rate is applicable on restaurants in hotels which charge tariff of Rs 7500 or more per room day. All the other restaurants shall charge 5% GST on their bill.

ITC shall be available to restaurants who are covered under the 18% rate but it is not available to other restaurants covered by 5% rate.

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

shahyar husain (1240 Points)
Replied 11 December 2020

99633 Food, edible preparations, alchoholic & non-alchocholic beverages serving services 996331 Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.

M Venkat (CA finalist) (456 Points)
Replied 08 January 2021

In general the levy of GST on Restaurant/food services is governed by the section - 7 "supply" & section - 9.

However the same shall be treated as composite supplies under sec - 8.

Applicable rate

Food services provided by restaurants including takeaway facility (both air-conditioned and non a/c) -5% with no ITC & 18% with ITC.

Outdoor catering services - 18%

Pushkar (388 Points)
Replied 23 February 2021

Services Accounting Codes (SAC Codes) 996331 is used for the Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Accommodation, Food and beverage services.