Q3SAC Code 9963
Accommodation, food and beverage services
GST rates for services haven't been added to this page yet — the rate depends on the exact service. Use the GST Calculator once you know the rate.
Codes under 9963
| Code | Description |
|---|---|
| 9963 11 | Room or unit accommodation services provided by hotels, inn, guest house, club and the like |
| 9963 12 | Camp site services |
| 9963 13 | Recreational and vacation camp services |
| 9963 21 | Room or unit accommodation services for students in student residences |
| 9963 22 | Room or unit accommodation services provided by hostels, camps, paying guest and the like |
| 9963 29 | Other room or unit accommodation services nowhere else classified |
| 9963 31 | Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food |
| 9963 32 | Services provided by hotels, inn, guest house, club and the like including room services, takeaway services and door delivery of food |
| 9963 33 | Services provided in canteen and other similar establishments |
| 9963 34 | Catering services in exhibition halls, events, marriage halls and other outdoor/indoor functions |
| 9963 35 | Catering services in trains, flights and the like |
| 9963 36 | Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators |
| 9963 37 | Other contract food services |
| 9963 39 | Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified |
Frequently Asked Questions
What is the SAC code for accommodation, food and beverage services?
The SAC code for accommodation, food and beverage services is 9963.
What is the GST rate on accommodation, food and beverage services?
GST rates for services under this heading depend on the exact service and who provides it — see the applicable GST notification rather than a single figure here.
How many digits of the SAC code go on a GST invoice?
The same turnover-based rule as HSN applies: businesses above ₹5 crore generally show 6 digits, smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate), 10/2025-Central Tax (Rate), 13/2025-Central Tax (Rate) and 19/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.