SAC code for Restaurant Service — 996331 · GST 5%
Restaurant Service is billed under SAC 996331, the code for services provided by restaurants, cafes and similar eating facilities, including takeaway services, room services and door delivery of food. Under GST 2.0 the rate is 5%.
Also called: restaurant food, dine-in, cafe, dhaba, food bill, thali, biryani
GST on restaurant service
- GST rate
- 5%
- Within your state
- CGST 2.5% + SGST/UTGST 2.5%
- To another state
- IGST 5%
Example invoice line
Selling to another state: IGST 5% (₹26.00) replaces CGST and SGST.
What SAC 996331 covers
Services provided by restaurants, cafes and similar eating facilities, including takeaway services, room services and door delivery of food
Food and drink served by a restaurant, dhaba, cafe or canteen, whether eaten in, taken away or delivered.
A standalone restaurant charges 5% without input tax credit. A restaurant inside a hotel where any room is charged above ₹7,500 a night charges 18% with input tax credit.
Also under 996331: Takeaway and Food Delivery
Questions about restaurant service
What is the SAC code for restaurant service?
Restaurant Service is classified under SAC 996331: Services provided by restaurants, cafes and similar eating facilities, including takeaway services, room services and door delivery of food.
What is the GST rate on restaurant service?
5% under GST 2.0, in force since 22 September 2025. Within your state that is 2.5% CGST plus 2.5% SGST (or UTGST); to a buyer in another state it is 5% IGST.
Is restaurant service ever taxed differently?
A standalone restaurant charges 5% without input tax credit. A restaurant inside a hotel where any room is charged above ₹7,500 a night charges 18% with input tax credit.
How many digits of the SAC code go on the invoice?
If your aggregate turnover in the previous financial year was up to ₹5 crore, print at least 4 digits (9963) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (996331) on every invoice.
Related SAC codes
Bill with the right HSN automatically — start free
Save restaurant service once with SAC 996331 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.
See also: billing software for restaurants and cafes.