SAC Classification

SAC 9963 - Accommodation, food and beverage services

Classification level: Category. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type
SAC
Code
9963
Official Description
Accommodation, food and beverage services

Tax guide notes

  • - GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
  • - Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
  • - If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

  • - Keep product/service description on invoice aligned with the selected HSN/SAC code.
  • - Review code selection whenever scope of work or product mix changes.
  • - Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

Related codes

SAC
996311

Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like

SAC
996312

Camp site services

SAC
996313

Recreational and vacation camp services

SAC
996321

Room or unit accommodation services for students in student residences

SAC
996322

Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like

SAC
996329

Other room or unit accommodation services nowhere else classified

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SAC 9963 - Meaning, GST Classification & Tax Guide | TaxTap