SAC code for restaurant services.
Restaurant services is classified under SAC code 996331 (Services provided by restaurants, cafes and similar eating). GST is 5% or 18% depending on the exact product — the table below shows which notification entry covers what.
Services provided by restaurants, cafes, and similar eating facilities, including dine-in meals, takeaway food, room service, and food delivery to customers' homes or offices.
gst rates for restaurant services
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 5% | 2.5% + 2.5% | Restaurant service other than at 'specified premises' (hotels with room tariff above Rs 7,500) | S.No 7 item (ii)11/2017-Central Tax (Rate) as amended by 20/2019-Central Tax (Rate) |
| 18% | 9% + 9% | Accommodation, food and beverage services other than items (i) to (v), including hotel rooms above Rs 7,500 per day and restaurants in such hotels | S.No 7 item (vi)11/2017-Central Tax (Rate) as amended by 20/2019-Central Tax (Rate) |
source: 11/2017-Central Tax (Rate) as amended by 20/2019-Central Tax (Rate) · effective 2019-10-01 · rate inherited from heading 9963
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Full detail — official text, every sub-code and rate history — on the SAC 996331 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing