Restaurant, cafe, takeaway and food delivery services, and outdoor catering.
Эта страница ещё не переведена, поэтому показана на английском.
Restaurant falls under SAC 9963.
Food served by restaurants is SAC 996331 and taxed at 5% with no input tax credit; outdoor catering follows the same rule. Restaurants inside hotels with room tariffs above Rs 7,500 charge 18% and can claim credit. Food ordered through a delivery app is billed by the app, which pays the 5% on the restaurant's behalf.
| Code | Description |
|---|---|
| 996331 | Services by restaurants, cafes and similar eating places, including takeaway and delivery |
The GST rate on restaurant is 5%. 5% without input tax credit for restaurants and outdoor catering. 18% with credit only for restaurants in 'specified premises' (a hotel that declared a room tariff above Rs 7,500 per unit per day in the previous year, or opted in). A standalone restaurant cannot opt for 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9963 |
| Above Rs 5 crore | 6 on every invoice | 996331 |
Here is how a line for restaurant looks on a tax invoice within one state: 1 × bill at Rs 2,400.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | SAC | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Restaurant | 9963 | 1 × bill | 2,400.00 | 2,400.00 | 60.00 | 60.00 | 2,520.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 120.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
Products often bought, sold or invoiced together with restaurant:
Restaurant falls under SAC 9963: restaurant, cafe, takeaway and food delivery services, and outdoor catering. Common 6 digit codes are 996331 for services by restaurants, cafes and similar eating places, including takeaway and delivery.
5% without input tax credit for restaurants and outdoor catering. 18% with credit only for restaurants in 'specified premises' (a hotel that declared a room tariff above Rs 7,500 per unit per day in the previous year, or opted in). A standalone restaurant cannot opt for 18%.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9963 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 996331, on every invoice.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.