What services fall under SAC group 9963 (Accommodation, food and beverage services)?

SAC group 9963 covers accommodation, food and beverage services under the Services Accounting Code classification. Every service supplied under GST in this group is identified by a 6-digit SAC code that starts with "9963".

Is SAC mandatory on every GST invoice for services?

Yes. Every GST invoice for a service supply must quote the correct 6-digit SAC code in addition to the SAC description. The first two digits identify the service family, the next two narrow the sub-family, and the final two identify the specific service.

Where do I find the official CBIC SAC master?

The CBIC publishes the consolidated HSN_SAC master as an XLSX on the GST portal at tutorial.gst.gov.in/downloads/HSN_SAC.xlsx. FinTax24 SAC Finder mirrors this master and adds free-text search plus group filtering for faster lookup.

SAC CODES · GROUP 9963

SAC Group 9963: Accommodation, food and beverage services

15 service codes fall under SAC group 9963, sourced from the official CBIC HSN_SAC master. Browse the list below or open the full group in the live finder.

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Showing 15 of 15 codes

SAC codes under group 9963 — Accommodation, food and beverage services
SAC Code	Description	Action
9963	Accommodation, food and beverage services
996311	Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
996312	Camp site services
996313	Recreational and vacation camp services
996321	Room or unit accommodation services for students in student residences
996322	Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
996329	Other room or unit accommodation services nowhere else classified
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 and the like 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 and the like
996336	Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
996337	Other contract food services
996339	Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified

About SAC Group 9963 (Accommodation, food and beverage services)

SAC (Service Accounting Code) group 9963 covers accommodation, food and beverage services. Services supplied under GST are classified under 6-digit SAC codes — the first four digits (9963) identify the service family, and the remaining digits narrow the specific service.

Quote the correct SAC on every GST invoice for services. If a supply mixes goods and services, the principal supply decides the classification. Our experts can confirm the right SAC and the applicable GST rate for your service.